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'VAT Gap' in Poland: Policy Problem and Policy Response

By Dominik Gajewski

'VAT Gap' in Poland: Policy Problem and Policy Response Law

'VAT Gap' in Poland: Policy Problem and Policy Response

By Dominik Gajewski

0 - Default Title
Description
Value Added Tax (VAT) is the backbone of the EU Member States' tax systems. However, the rules for taxing Intra-Community delivery created opportunities for so called 'Missing Trader Intra-Community fraud' (MTIC). Together with the shadow economy, they represent VAT noncompliance, proxied by the so-called 'VAT gap'. The book explores the case of a severe VAT compliance crisis using the example of Poland. Although it has not experienced a recession after the Financial and Sovereign Debt Crises, the size of its 'VAT gap' reached the levels recorded by Greece - the hardest hit EU economy. The authors take a public policy perspective, examining the process of policy response formulation and implementation. They cover responses by the tax administration and legislative actions in the areas of tax, as well as criminal law.
Product details
Edition:
1
Number of Pages:
180
Release Date:
2024-03-08
Publication Date:
2024-03-08
Publisher:
Peter Lang
Languages:
Original: English
ISBN10:
3631908741
ISBN13:
9783631908747
Weight:
353 g
Height:
153 cm
Width:
216 cm
Thickness:
13 cm
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