VAT Non-Compliance in Poland Under Scrutiny

Poniatowski, Grzegorz; Neneman, Jarosław; Michalik, Tomasz

doi:10.2139/ssrn.2813160

Cited by 6 publications

(5 citation statements)

References 1 publication

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“…Method of estimating carousel fraud was proposed by Poniatowski (2016) using the mismatches in the EC sales lists and purchase lists (or tax returns) where the VAT payers report their cross-border transactions. We do not use the later abovementioned method as the data from the EC sales lists are not available to us.…”

Section: Estimates Of Vat Evasionmentioning

confidence: 99%

The Impact of Specific Reverse Charge on Waste and Scrap on Tax Revenues in the Czech Republic

Čejková¹,

Zídková²

2019

EFAJ

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The paper is focused on VAT evasion and especially carousel frauds. It describes the types of VAT evasion, methods of its estimation and measures taken by the European member state to fight it. The aim of the article is to develop a reasonable method for assessing the volume of carousel fraud in the Czech Republic. It uses ex-post calculation of the impact of a specific reverse-charge implemented in the Czech Republic on waste and scrap in 2011. The analysis employs trade balance data of the Czech Republic published by the Czech Statistical Office and a model of the carousel fraud to estimate the size of the carousel fraud existing prior to the implementation of the specific reverse charge in the CR. The volume of the supposed carousels in waste and scrap present in the period from 1 April 2010 to 31 March 2011 in the CR is according to the authors EUR 56 mil. (approx. CZK 1.4 bn.).

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Section: Estimates Of Vat Evasionmentioning

confidence: 99%

The Impact of Specific Reverse Charge on Waste and Scrap on Tax Revenues in the Czech Republic

Čejková¹,

Zídková²

2019

EFAJ

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“…Long-term perspectives are an important and desirable mechanism from the perspective of corporate planning, which follows long-term horizons. 66 65 Poniatowski, G. (2016a) 66 Poniatowski, G. (2016b) Conclusions…”

Section: Excise Taxmentioning

confidence: 99%

“…49 The Standard Audit File-Tax (SAF-T), which is an electronic database of tax-relevant information at a firm level, is being gradually introduced in the country, and it is expected to help control the CIT and VAT obligations of companies. 50 Large enterprises have been 47 Poniatowski, G. (2016a) 48 Rp.pl (2017b) 49 Poniatowski (2016a) 50 Ministry of Finance of Poland 2016aobliged to electronically deliver VAT-relevant data to tax authorities on a monthly basis since July 2016, and small and medium enterprises from July 2017. The SAF-T has been described in more detail in Section 4.2 above.…”

Section: 3 1 Auditsmentioning

confidence: 99%

Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine Peer Country Paper: Poland

2017

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“…Because the relationship of refunds to liabilities is growing, which cannot be explained by changes in tax law or in the structure of the economy, the increase in refunds in excess of the increase in theoretical obligations to a large degree reflects the growth in illegal behavior, such as claims for goods for private consumption or the use of fictitious invoices. The estimates of VAT overstatement were corrected for the scale of MTIC crime, which also affects the value of returns in the VAT system (Poniatowski, 2016). In addition to that, the legal acts are changed very often and the regulations are quite often contradictory.…”

Section: Crime Group Activity After 2000mentioning

confidence: 99%

Transformation Towards a Market Oriented Economy – an Impetus or Hindrance for Organized Crime in Poland?

Buszko

2020

oej

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This article deals with the phenomenon of organized crime that has emerged as an urgent and serious problem in Poland during the transformation period. The solid background for organized crime group activity was created during the communist time. Due to the strong position of the police (that time called militia), and the security body, organized crime was not so well developed. After 1989, the organized crime groups (OCG) started to be more active, both in the domestic and the international market. The patterns of organized crime group activity were presented. So the main objective of the paper is to reveal the evolution of OCG activities and their scale in Poland. The organized crime groups have proven to be skillful in the exploitation of legal loopholes. The OCG became less violent, and focused more on economic crimes.

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VAT Non-Compliance in Poland Under Scrutiny

Cited by 6 publications

References 1 publication

The Impact of Specific Reverse Charge on Waste and Scrap on Tax Revenues in the Czech Republic

The Impact of Specific Reverse Charge on Waste and Scrap on Tax Revenues in the Czech Republic

Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine Peer Country Paper: Poland

Transformation Towards a Market Oriented Economy – an Impetus or Hindrance for Organized Crime in Poland?

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