Przestępczość w zakresie podatku VAT i oszustwa finansowe zagrożeniem dla systemu bezpieczeństwa państwa polskiego
Criminal Activity in the Area of VAT and the Threat
to the Security of the Polish State
Author(s): Ryszard BełdzikowskiSubject(s): Business Economy / Management, Security and defense, Financial Markets
Published by: Oficyna Wydawnicza AFM Uniwersytetu Andrzeja Frycza Modrzewskiego w Krakowie
Keywords: financial fraud; para bank; tax control offices; tax offices; the internal security of the state; financial security
Summary/Abstract: The article underlines the threat to state security caused by criminal activity in the field of value added tax, financial fraud market abuses and also practices of false banking. VAT was introduced into the Polish legal system in 1993. It also creates criminal activities based on nontaxed sales. In 2004, when Poland joined the EU and Schengen agreement a new kind of activity within this field was observed. Generally, it has developed into organized crime specializing in the use of mechanisms of VAT and the creation of a fictitious trade of goods (services) with partners in other EU countries to obtain the VAT refund.
Journal: Bezpieczeństwo. Teoria i Praktyka
- Issue Year: XXI/2015
- Issue No: 4
- Page Range: 25-40
- Page Count: 16
- Language: Polish
