Marta Katarzyna Zglińska


It is well known that one of the elements affecting the stability of each country is a properly structured tax system. There is also no doubt that VAT receipts are a key component of the budget. In many publication (Gomułowicz & Małecki, 2010, pp. 303-304); (Kałdoński, 2016, p. 5); (Brzeziński,  2013, p. 232); (Pietrasz, 2007, pp. 48-49) we can find that the taxpayer, as a homo oeconomicus, seeks to minimize its tax burden. According to Gomułowicz & Mączyński (2016, p. 379) and Ziółek (2007, p. 163) tax resistance seems to be as extensive as the tax bases are. The globalization of tax avoidance using cross-border schemes is very visible in all developed market economies. Many European countries are struggling with the VAT gap. Recently, the fraud sector internationally and nationally has increased significantly. According to Gomułowicz (1996, no. 5) and Gomułowicz & Małecki (2002, pp. 35-36) it should be remembered that any tax crime constitutes a threat to the constitutional value of budget balance and the sustainability of public finances. The state's ability to act and fulfill its tasks will depend on the effectiveness of its protection. This phenomenon, in addition to the obvious consequences in the form of a decrease in budget revenues, also leads to many pathologies throughout the economy and has an impact on the safety and efficiency of doing business by honest taxpayers. According to the European Commission reports, the VAT gap is widening, and the seriousness of threats should force a unified fight against criminal practices. According to primary sources (Leśniak, (2013)) and (Szulc, (2018)); (Council of Ministers, (2018)) it should be remembered that the introduced changes should be systemic solutions, not attempts to control the situation in specific sectors of the economy only temporarily. It is important not to stop at just detecting and punishing the perpetrators, as ‘fighting’ understood in this way will only remove the effects instead of addressing the causes.


VAT sVAT system, VAT offenses, VAT avoidance, carousel offenses

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Print ISSN: 1643-8175, Online ISSN: 2451-0955, DOI prefix: 10.19197, Principal Contact: