Kontrola celno-skarbowa podmiotów działających na rynku paliw w zakresie podatku akcyzowego i opłaty paliwowej oraz podatku od towarów i usług

Abstract

The article discusses the issues of fuel market control in the field of excise duty and fuel tax as well as VAT before the establishment of the National Fiscal Administration and changes to the structure of the fiscal authority and their impact on the efficiency of collection of these levies. The merger of the tax system with the parallel introduction of legislative changes limited the activity of the grey economy on the fuel market and resulted in the increase in inflow to the state budget from the fuel industry in 2017. This was not only due to the excise and fuel charge, but mainly to VAT. The emergence of these positive, related phenomena was possible due to a uniform approach to both excise duty and fuel charge as well as VAT. Criminal proceedings oft en consisted of paying excise duties and customs duties, but not paying VAT. Among others, this was possible due to the inconsistent control system of the fuel market, where excise duty and fuel charge control were exercised by customs authorities and VAT by the tax and fiscal control authorities. The legislative changes that entered into force on 1 March 2017 have eliminated this incoherence. The merger of tax and control procedures for entities from the fuel industry in one organization, which could be the head of the customs and tax office, should result in an increase in tax revenues to the state budget.