Transakcja karuzelowa jako forma oszustwa w podatku od wartości dodanej
Carousel Fraud as a Form of Fraud in the Value Added Tax
Author(s): Dariusz PauchSubject(s): Economy, Public Finances
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: oszustwa podatkowe; transakcje karuzelowe; podatek VAT;fraud tax; carousel fraud; VAT
Summary/Abstract: The article presented the problem of carousel transactions used to defraud VAT. Firstly, the characteristics of tax fraud in VAT were considered. The author then pointed out the mechanism of functioning carousel transactions and subsequently presented possible methods to reduce fraud in VAT.
Journal: Annales Universitatis Mariae Curie-Skłodowska, Sectio H Oeconomia
- Issue Year: L/2016
- Issue No: 1
- Page Range: 621-629
- Page Count: 9
- Language: Polish