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

BuchGebunden
180 Seiten
Englisch
Peter Langerschienen am08.03.2024
Book explores severe VAT compliance crisis using example of Poland. Although it have not experienced recession after 2008 Crises, its VAT gap´ reached the levels of Greece. Book examining policy formulation and implementation. It analysis tax administration response and the legislative actions taken in tax law as well as criminal law area.mehr

Produkt

KlappentextBook explores severe VAT compliance crisis using example of Poland. Although it have not experienced recession after 2008 Crises, its VAT gap´ reached the levels of Greece. Book examining policy formulation and implementation. It analysis tax administration response and the legislative actions taken in tax law as well as criminal law area.
Details
ISBN/GTIN978-3-631-90874-7
ProduktartBuch
EinbandartGebunden
Erscheinungsjahr2024
Erscheinungsdatum08.03.2024
Reihen-Nr.15
Seiten180 Seiten
SpracheEnglisch
Gewicht309 g
Artikel-Nr.16855047
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Inhalt/Kritik

Inhaltsverzeichnis
Gauging the depth of the crisis - the Polish VAT gap´ evolutionIntra-Community Transactions involving Poland in the Mirror Statistic DataNoticing the VAT Compliance Crisis: the Analysis of VAT-related Parliamentary SpeechesPolicy response - tax administration activitiesPolicy response - legislative initiatives in the area of tax lawThe response of Polish criminal policy to the problem of VAT fraud. The motives for criminalisation and the statistical pictureThe response of Polish criminal policy to the problem of VAT fraud. Case Files Researchmehr

Autor

Dominik J. Gajewski is a professor of law and the head of the Department of Tax Law at the Warsaw School of Economics. He is also a judge at the Supreme Administrative Court.