Open Daily: 10am - 10pm | Alley door pickup 10am - 7pm 3038 Hennepin Ave Minneapolis, MN
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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
'VAT Gap' in Poland: Policy Problem and Policy Response

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

Zirk-Sadowski, Marek
Gajewski, Dominik

Hardcover

Series: Polish Studies in Economics, Book 15

Business GeneralInvesting & Finance

ISBN10: 3631908741
ISBN13: 9783631908747
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Mar 8 2024
Pages: 180
Weight: 0.86
Height: 0.56 Width: 5.83 Depth: 8.27
Language: English

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.

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