CRIME TAX AND FINANCIAL FRAUD AS A THREAT TO PUBLIC FINANCES IN POLAND
The paper attempts to identify the scale of fiscal crime perpetrated in Poland in terms of two tax liabilities: the value of goods and services (VAT) and excise duties. The size of quota’s fraud, especially in case of VAT is already so large that it starts to undercut the tax revenue of the state bu...
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| Main Authors: | Jacek BINDA, Ryszard Bełdzikowski |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
University of Applied Sciences in Bielsko-Biała
2014-10-01
|
| Series: | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
| Subjects: | |
| Online Access: | https://www.asej.eu/index.php/asej/article/view/495 |
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