VAT non-compliance in Poland under scrutiny (Problem nieœci¹galnoœci VAT w Polsce pod lup¹)

Grzegorz Poniatowski, Jaros³aw Neneman and Tomasz Michalik

No 142, mBank - CASE Seminar Proceedings from CASE-Center for Social and Economic Research

Abstract: Since 2009, despite constant growth in the tax base and only slight variations in effective rates, the trend in VAT revenue in Poland has been reversed, and inflows have become less stable. The ongoing decline in VAT collection and the increase in the uncertainty related to the main component of budget revenues is a very important problem, which in the light of growing budget spending may threaten the stability of public finances. Three experts: Grzegorz Poniatowski, dr. Jaros³aw Neneman and Tomasz Michalik examine the structure and the causes of the VAT gap as well as the legal context and possible methods of improving VAT compliance at national and European level.

Keywords: Economics and Finance; Macroeconomics and Monetary Economics (search for similar items in EconPapers)
JEL-codes: E E02 E42 E5 E6 (search for similar items in EconPapers)
Pages: 69
Date: 2016-06
New Economics Papers: this item is included in nep-acc, nep-iue and nep-mac
References: Add references at CitEc
Citations:

Downloads: (external link)
https://case-research.eu/sites/default/files/publi ... ceedings_no142_0.pdf
Our link check indicates that this URL is bad, the error code is: 404 Not Found

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:sec:mbanks:0142

Access Statistics for this paper

More papers in mBank - CASE Seminar Proceedings from CASE-Center for Social and Economic Research Contact information at EDIRC.
Bibliographic data for series maintained by Marta Kowerko ().