Monitor Podatkowy

no. 6/2018

Next step fighting the shadow economy – VAT deduction

Katarzyna Dokukin
Prawnik, administratywista, Biegły Sądowy przy Sądzie Okręgowym w Rzeszowie
Abstract

In 2017, many reforms were implemented, of which purpose was to limit the scale of running an illegal economic activity and economic crime. Some examples of these reforms include, i.aStandard Audit File for Tax (SAT-F), expanding the mechanism of reverse burden, mechanism of solidary responsibility, transport package, extended confiscation, limiting cash payments or receipt lottery. Nevertheless, the fight continues. It is worth to stop at this point and analyze other, very obvious, areas that are unregulated legally in regard to sealing tax system. You will find more information below.