Administracja kontroli skarbowej w zwalczaniu przestępczości w zakresie podatku VAT. Aspekty kryminalistyczne i fiskalne

VAT tax is the biggest tax revenue to the state budget. However, VAT mechanisms seem to be a tempting invitation for criminals to try to obtain undue VAT refund. The scale of this pathology is quite large, although tax audit offices have tried to fight this kind of tax fraud with success. This article presents the problem of the tax administration endeavours to eliminate the crime and also is an attempt at assessing the effectiveness of operation of tax audit offices which have already ended their 25-year activity.