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Elementy białego wywiadu na usługach administracji podatkowej w walce z oszustwami podatkowymi


Piotrowska, Iwona ; Ćwiąkała-Małys, Anna

Subject and Keywords:

VAT tax ; open-source intelligence ; tax fraud


One of the problem of tax administration is a struggle with tax frauds mainly in the area of VAT tax. The aim of indicating different types of verification of tax payers that may be involved in tax frauds a Financial Ministry has created a document of a directive type for tax organs. The methodology embraced in this document should help to evaluate entities with proper diligence in the area of risk evaluation (tax) used in VAT tax scope. Guidelines – in a quite comprehensive part – refer to verifying activities described as open-source intelligence or info brokering. The aim of this article is to present an idea of open-source intelligence, popular sources of gathering reliable information about entities and the possibilities of its usage for evaluating a risk of implication in tax frauds.

Place of publishing:



E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego


Ćwiąkała-Małys, Anna. Red. ; Karpińska, Marzena. Red. ; Wrzosek, Stefan. Rec.

Date issued:


Resource Type:



doi:10.23734/23.18.007 ; ISBN 978-83-66066-27-4


pol ; eng


(Prace Naukowe Wydziału Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego) ; (Finanse i Rachunkowość / Zakład Zarządzania Finansami Instytutu Nauk Ekonomicznych, ISSN 2451-3938 ; nr 4)

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© Copyright by Anna Ćwiąkała-Małys ; © Copyright by Iwona Piotrowska