Mechanizmy przestępstw podatkowych na przykładzie podatku VAT
Mechanisms of tax frauds based on VAT

Summary/Abstract: Financial crisis in 2007 caused the need for taking steps to increase public income. One of the ways to achieve that goal has been elimination or reduction of tax frauds. The structure of the value added tax gives the possibility of deceitful manipulations, including also undue acquiring amounts from the title of repayment of the calculated value added tax. The aims of that work are three. Firstly, to point out the mechanism of tax frauds based on VAT, which contributes to diminishing the government budget’s income. Secondly, to show theoretical and practical issues of chasing organised groups involved in tax frauds and to point out that despite the importance of fighting with these crimes, there is still a crime trend to commit them. Thirdly, to deliver solutions in order to reduce described problem.

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