Management of Tax Security Knowledge in Intra-Community Trade

Raczkowski, Konrad; Krukowski, Artur

Management of Tax Security Knowledge in Intra-Community Trade

Abstract

This chapter explores the issues of knowledge appreciation and knowledge management in the context of securing VAT in intra-community trade. This knowledge is proven to be necessary to both honest taxpayers carrying out legal economic activity as well as to bodies enforcing the tax law. The VAT to be presented has been deliberately selected owing to the ever-growing number of VAT scams within fraudulent tax “carousel” schemes; they involve multiple exports and imports of the same goods (in many cases exclusively based on fictitious invoices) through a diverse chain of supplies in a variety of EU countries.

Keywords

fraud trade VAT knowledge management

Citation

K. Raczkowski, A. Krukowski, Management of Tax Security Knowledge in Intra-Community Trade, [in:] K. Raczkowski, W. Kegö, M. Żuber (ed.), Different Faces of Security. From Knowledge to Management, Institute for Security and Development Policy, Stockholm 2010, ss. 171-190.