Solidarna odpowiedzialność za zobowiązania podatkowe w podatku VAT w warunkach polskich na tle rozwiązań europejskich
Joint and several responsibility for VAT liabilities in Poland in comparison with European solutions to that extent

Summary/Abstract: Scientific research proves that public finance VAT revenues of EU Member States are relatively more susceptible for shortages due to tax fraud and abuse that revenues from other taxes. Shortages of VAT revenues are caused mostly by certain types of fraud and abuse in transactions with certain categories of goods and services like i.e. diesel, gasoline, steel products and raw gold. Introducing joint and severe responsibility of a buyer for VAT liabilities of supplier in transactions with the above goods contributes to the decrease of VAT system susceptibility against tax fraud and abuse as well as prevents state budget against shortages of revenues.

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