Object structure

PLMET:

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Title:

The mechanism of the reverse charge VAT as an (in)efficient tool in combating fiscal fraud taxpayers in sensitive sectors - review of experiences

Creator:

Piotrowska, Iwona ; Ćwiąkała-Małys, Anna

Subject and Keywords:

VAT taxation ; tax gap ; reverse charge mechanism

Abstract:

The variability of the State Budget Revenue caused by the growing tax gap is a serious threat to the sustainability of government finances. They problem of public administration is to combat tax frauds especially occurring in VAT, and the sealing of the tax system. The mechanism of the reverse charge VAT is used as one of many possible ways to fight tax fraud. Maybe it is not an ideal tool but properly fitted into taxation fraud trends as well supported by the other tools and legislative solutions, can be an effective and efficient mean of combating fraud.

Place of publishing:

Wrocław

Publisher:

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

Contributor:

Ćwiąkała-Małys, Anna. Red. ; Rutkowska-Tomaszewska, Edyta. Red. ; Majewska-Jurczyk, Barbara. Rec.

Date issued:

2016

Resource Type:

ebook

Format:

application/pdf

Identifier:

ISBN 978-83-65431-41-7

Language:

pol ; eng

WUL Catalog:

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Is part of:

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Licence:

Rules of usage of Digital Library of Wroclaw University

Licence text:

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Rights holder:

© Copyright by Anna Ćwiąkała-Małys, Iwona Piotrowska

Autor opisu:

TK