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Republic of Poland: Technical Assistance Report-Tax Administration-Modernization Challenges and Strategic Priorities

International Monetary Fund

No 2015/112, IMF Staff Country Reports from International Monetary Fund

Abstract: This Technical Assistance Report provides advice on the modernization of the tax administration in Poland. Tax collections in Poland as a percentage of GDP are lower than those found in larger European Union member states. The report discusses collection performance of the main taxes in recent years and the approach to tax administration modernization. It also addresses selected issues concerning the tax administration institutional reform; the administration and delivery of core tax administration operations, including for the largest taxpayers; and the approach to managing compliance risks to the tax system.

Keywords: ISCR; CR; tax administration; tax chamber; audit program; business function; headquarters role; value-added tax; tax revenue; informal economy; taxpayer service; risk environment; VAT gap; audit workforce; Tax administration core functions; Value-added tax; Auditing; Tax audits; Tax auditing and verification; Europe; Eastern Europe (search for similar items in EconPapers)
Pages: 76
Date: 2015-05-04
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