Ryzyko podatkowe związane z VAT w czasach pandemii
Tax risk in VAT during the pandemic

Author(s): Łukasz Pastuszka
Subject(s): Politics, Economy, EU-Accession / EU-DEvelopment, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration, ICT Information and Communications Technologies, Business Ethics
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: oszustwa VAT;ryzyko podatkowe;pandemia COVID-19;należyta staranność w zakresie VAT;
Summary/Abstract: Purpose: The purpose of this chapter is to analyse the risk resulted from COVID-19 pandemic, the increase of the risk for the entrepreneurs concerning unconscious participation in tax fraud. This chapter pictures the difficulties taxpayers have faced and in which areas entrepreneurs should pay extra caution when participating in business transactions. This will enable to illustrate the problems taxpayers faced during the COVID-19 pandemic. Design/methodology/approach: Analysis based on the author’s experience, theses based on decisions of administrative courts, data published by the Ministry of Finance and publications concerning of the COVID-19 pandemic. Findings: The analysis showed that the COVID-19 pandemic relevantly influenced the risk of the entrepreneur’s unwitting participation in tax fraud. The pandemic increases the interest in illegal activities aimed at rapid profit, caused by emerging “opportunity”, the occurrence of new conditions. At the same time, it significantly hindered the verification processes of contractors. It is more difficult for an entrepreneur to demonstrate due diligence than in the previous period. For this reason, entrepreneurs should be particularly careful in economic transactions, especially those concluded with new contractors.

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