Business & Economics Books:

‘VAT Gap’ in Poland: Policy Problem and Policy Response

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Hardback
$208.00
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Description

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.

Author Biography:

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.
Release date NZ
March 8th, 2024
Audience
  • Professional & Vocational
Contributors
  • Edited by Dominik Gajewski
  • Series edited by Ryszard Kokoszczyński
Edition
New edition
Pages
180
ISBN-13
9783631908747
Product ID
38701239

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