PLMET:

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Title:

Importance of public database in a fight with tax frauds – chosen examples

Creator:

Ćwiąkała-Małys, Anna ; Piotrowska, Iwona ; Durbajło-Mrowiec, Małgorzata

ORCID:

0000-0001-9812-2118 ; 0000-0002-8361-4010 ; 0000-0003-0977-0960

Subject and Keywords:

open information source ; business activity registers ; tax frauds ; VAT tax

Abstract:

Performing a business activity is hazardous because of the possibility of unconscious participation in tax frauds of a carousel type. The risk of starting a business cooperation with a potential tax fiddler may be partially limited by using information that is enclosed in public database created by governmental institutions (e.g. Ministry of Justice of UE) union institutions (/European Commission) and international organizations in the subject area of non-profit (EBRA). This article gives a proposal of so called short list of foreign public databases which are available on-line and may be used to verify foreign trading partners as to avoid any accusations of lack of due diligence and deliberate participation in tax fraud. Among the proposed databases there are registers available on the Internet: Open- Corporates (The Open Database of The Corporate World), European portal „e-Sprawiedliwość” (it includes a list of business activity in all European Union countries and some registers of insolvency and business bankruptcy) and The European Business Registry Association – EBRA. In economic practice it is advisable to check a tax payer status in VIES ‒ VAT Information and Exchange System.

Place of publishing:

Wrocław

Publisher:

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

Contributor:

Ćwiąkała-Małys, Anna. Red. ; Malarewicz-Jakubów, Agnieszka. Rec. ; Wrzosek, Stefan. Rec.

Date issued:

2020

Resource Type:

e-książka

Identifier:

ISBN 978-8366601-22-2 (druk) ; ISBN 978-8366601-23-9 (online)

DOI:

10.34616/23.20.096

Language:

pol ; eng

Relation:

(Finanse i Rachunkowość / Zakład Zarządzania Finansami Instytutu Nauk Ekonomicznych, ISSN 2451-3938 ; nr 6)

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Rights holder:

© Copyright by Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego