Zarządzanie podatkiem od wartości dodanej w Unii Europejskiej – wybrane problemy
Management of the Value Added Tax in the European Union – Selected Problems

Summary/Abstract: VAT represents an important and still increasing source of revenue in member states of the European Union. The significance of the tax causes that the frauds in the VAT area are particularly acute. The expanding scale of VAT frauds over recent years, particularly resulting from the offences such as missing trader, has become a major problem both at the UE and national level. Tax administrations of the European Union and European Commission have been challenged to identify steps forward, formulate and implement legislative and organisational amendments which will make it possible to eliminate the greatest shortcomings of the current VAT system and ensure its effective management both from the perspective of achieving fiscal goals and strengthening the potential of the single market. The objective of this Article is to identify VAT frauds, mostly resulting from tax offences, ways of quantifying this type of frauds as well as indicate proposals aiming at improving the functioning of the value added tax at EU and national level.

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