Fiscal Cyber-tools in the Fight against Tax Evasion on the Example of the VAT Tax Gap

The following article deals with an important issue of the fight against the VAT gap resulting form criminal activity. There are no laws against tax optimizati on as defined in the present text. In addition, the differences between tax optimization and tax evasion have been outlined. The term of ‘VAT gap’ has been defined and its extent presented. Moreover, the application of the Laffer Curve theory in increasing the VAT has been referred to. Chapter Three characterizes selected techniques and methods of limiting the VAT gap, e.g. reverse charge, split payment, increased penalties, joint responsibility for tax arrears, the electronic mechanism of Standard Audit F ile for Tax, the creation of National
Revenue Administration, the IT System of the Clearing House. This article aims to demonstrate that the actions taken with the view to limit the VAT gap have had tangible effect. While the budget revenue on VAT and taxes in general has been increasing, it is difficult to point out a single most efficient tool, as a number of various actions have been introduced simultaneously.