- Tytuł:
-
Szara strefa w obrocie paliwami ciekłymi - chaos w przepisach i brak skutecznego nadzoru
Grey Area in Liquid Fuels Sales – Confusing Regulations and Lack of Effective Supervision - Autorzy:
- Szałkowski, Dariusz
- Powiązania:
- https://bibliotekanauki.pl/articles/416844.pdf
- Data publikacji:
- 2017-10
- Wydawca:
- Najwyższa Izba Kontroli
- Tematy:
-
grey area
liquid fuels sales
Value Added Tax
fuel charge
fuel and energy package - Opis:
- The market of fuels in Poland is worth about 100 billion zlotys. Considering the volume of costs that their prices include (VAT, excise duty, fuel charge), the annual income to the state budget is about 50 billion zlotys. The main problem of the sector is fraud in the sales of liquid fuels. The existence of the grey area here and its potential volume is confirmed with the comparison of the increase in the gross domestic product (GDP) in the years 2011–2016 and the consumption of liquid fuels in the country in that period. According to the data of the Central Statistical Office (GUS), the year-to-year GDP in that period, as at 1st January, increased by 17.9 percent. While the sales of fuels, despite low fluctuation in individual years, stayed at the same level. The increase of the grey area volume shows the lack of effective activities on the part of the state bodies, despite the high number of the entities whose mandate covers regulations and supervision of the market. This issue was examined within NIK’s audit.
- Źródło:
-
Kontrola Państwowa; 2017, 62, 5 (376); 87-96
0452-5027 - Pojawia się w:
- Kontrola Państwowa
- Dostawca treści:
- Biblioteka Nauki
Artykuł