Selected Aspects of Economic Security. Tax Evasion on Excise Duty on Mineral Oil. Experiences of The Slovak Republic

1Izabela Nowicka, 2Krzysztof Rogowski and 3Jana Šimonová

1The General Tadeusz Kościuszko Military Academy of Land Forces in Wrocław, Poland

2Pomeranian Academy in Slupsk, Poland

3Academy of the Police Force in Bratislava, Slovakia

Abstract

The article concerns tax crime in the field of VAT fraud in connection with the production and trade with mineral oils. The mechanisms of criminal activities used in this area in Slovakia were discussed. The legal and organizational solutions used in the identification of combating this form of crime have been presented. Statistical data related to the identified VAT losses are provided. As an introduction to the discussed issues, the process of processing mineral oils was also discussed.

Keywords: Economic Security, Tax Evasion, Mineral Oil, European Union, Slovakia.
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