Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine Peer Country Paper: Poland

Iakov Frizis, Krzysztof G³owacki and Katarzyna Mirecka

No 491, CASE Reports from CASE-Center for Social and Economic Research

Abstract: The paper summarizes knowledge on tax gaps in Poland with respect to PIT, CIT, VAT, and excise. An introduction to the Polish tax system is given, trends in tax collectability and estimates of the tax gaps are discussed, and methods of combating tax evasion and avoidance are reviewed. The paper has been written as part of the project “Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine” co-financed by the Visegrad Fund in the years 2016-2017.

Keywords: tax gap; tax evasion; tax avoidance; tax administration; compliance costs; CIT; PIT; VAT; excise; Visegrad; V4; Poland (search for similar items in EconPapers)
JEL-codes: H26 H60 (search for similar items in EconPapers)
Date: 2017
New Economics Papers: this item is included in nep-cis, nep-iue and nep-tra
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Persistent link: https://EconPapers.repec.org/RePEc:sec:report:0491

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