Transfer Evaluation, Incomes Transfer and Other Aspects of the Internationalisation of Enterprises

The presence of foreign investors in the countries of systemic transformation is connected with many advantages. However the internationalisation of the activity of enterprises makes possible the transfer of incomes and as a result the avoidance of paying taxes. The article presents the direct and indirect methods of identifying the transactions serving these goals. However micro-economic analysis of each transactions and each price by the tax offices is very costly, requires the engaging of specialist and also time consuming verification of the presented documents. The goal of this paper was a macro-economic estimation of the scale of the phenomenon of misinvoicing in commercial turnover between Poland and European Union, in accordance with the methodology of R. B. Johnston and C. Ryan [1994]. The analysis showed that this phenomenon intensified in the years 1996Ś1998 and the outflow of capital from Poland oscillated within the limits 500-750 million EUR annually.