Przestępstwa podatkowe w zakresie podatku od towarów i usług w świetle analiz organów podatkowych oraz własnych badań empirycznych
Tax Crimes in the Field of Value Added Tax as Shown by the Tax Organs and Self Conducted Empirical Analysis

Summary/Abstract: Objective – The main objective of this publication is the attempt to identify the scale and forms of tax crimes in regards to the value added tax. Research methodology – To achieve the main objective of this study descriptive and statistical tools were used in particular the evolution of the levels of tax frauds discovered by the tax organs. In particular the analysis of the evolution of the level of frauds on goods and services identified by the fiscal control. In the article parts of self conducted study were referred to for the years 2007–2016 an attempt was made to assess the level of the phenomena of tax evasion and its scale. Results – Statistical analysis conducted show that value added tax is a tribute that encourages to conduct tax fraud. In the same time data from the empirical research shows that small and mid size companies are more willing to engage in such a practice, high tax rates and its structure acts as a incentive and encourages some to participate in this illegal procedures. Originality/value – The fundamental value of this article is the analysis of the value added tax, for the tax irregularities detected by the tax organs. Originality of the publication is shown by the study conducted among business entities.

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