Czynniki kryminogenne przestępczości podatkowej

Abstract

In his article, Wilk looks at the common phenomenon of illegally reducing tax obligations. The publication points out the regularity of tax crimes, which take an increasingly organised form. It also mentions a law formulated by finance theoreticians, the ‘law of increasing resistance to taxes’, which is a consequence of the law of constantly rising public spending. The author refers to the importance of complying with the tax law for the proper functioning of the state, as an introduction to the analysis of the reasons why citizens evade their obligation to pay tax dues. As one motivation, Wilk cites a psychological reluctance to pay taxes that manifests as a natural instinct. He also discusses the definition of the concept of tax, which is characterised by coercion in the form of the threat of legal sanction. Another reason, according to the author, may be a lack of identification with one’s own state and its authority. Further causes of tax evasion, according to the analysis presented, are ethical in nature. In the article, there are references to the teachings of the Catholic Church about the justice of levying tax and historical examples of tax discrimination against certain social groups. The economic determinants of tax crimes include a desire to obtain financial benefits, constantly changing market conditions, and links between the world of politics and the economy. Wilk also presents the views of economists who point to the positive effects of a shadow economy’s functioning. The article also discusses the legal reasons for tax fraud, such as legal loopholes leading to VAT fraud, carousel fraud connected with the movement of goods within the EU, or the numerous preferences, allowances, and exemptions from tax obligation. Furthermore, the author mentions the multiplicity of legal regulations, frequent amendments of tax law, and antagonistic relations between the tax authorities and taxpayers. In conclusion, the author recalls the institution of active repentance – the possibility of filing a correction to a tax return – even after a potential tax inspection has been carried out. Wilk is convinced that such a regulation does not encourage fraudsters to disclose irregularities on their own accord, but only strengthens their sense of impunity, which has a criminogenic effect.