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Vat fraud in Poland – mechanisms, consequences and prevention measures

mgorzata magdalena Hybka
Université des Sciences Économiques et de Gestion de Poznań, Faculté d’Économie, Départements des Finances Publiques, Pologne
malgorzata.hybka@ue.poznan.pl

Abstract: VAT fraud is considered one of the biggest threats to the tax systems of the European Union Member States. The extent of this fraud is affected by many factors of a complicated nature. The Member States of the European Union are introducing several measures, more or less effective, to fight against this phenomenon. In Poland, the value of the revenue “lost” due to this fraud has increased rapidly between 2007 and 2016. The purpose of this article is to describe the tax consequences of VAT fraud in Poland and to compare them with those of other EU countries. In addition, the article explains the VAT fraud schemes and assess the tax policy instruments adopted to protect tax revenue.

Keywords: value added tax, tax fraud, tax evasion, Poland.

Jel Classification : H21, H25, H26.

DOI: https://doi.org/10.18559/RIELF.2019.2.7