An analysis of tax inspections efficiency in countering the grey area in trade — a case of the Internet

  1. Anna Ćwiąkała-Małys ORCiD: 0000-0001-9812-2118
  2. Iwona Nowakowska-Kempna

Abstract

AN ANALYSIS OF TAX INSPECTIONS EFFICIENCY IN COUNTERING THE GREY AREA IN TRADE — A CASE OF THE INTERNET

For years there have been actions taken to reduce the grey area in economy. Not only the number of inspections and their frequency have increased but also their efficiency which is counted on the basis of detected irregularities — tax reductions. The efficiency of actions taken in the opinion of entrepreneurs is low and in Supreme Chamber of Control’s opinion it is still in constant evolution. The biggest problem is the lack of intensive cooperation between controlling authorities of various levels and a central tax system.

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Przegląd Prawa i Administracji

91, 2012

Pages from 137 to 145

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