Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/179714
Authors: 
Frizis, Iakov
Głowacki, Krzysztof
Mirecka, Katarzyna
Year of Publication: 
2017
Series/Report no.: 
CASE Reports 491
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 collect ability 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.
Subjects: 
tax gap
tax evasion
tax avoidance
tax administration
compliance costs
CIT
PIT
VAT
excise
Visegrad
V4
Poland
JEL: 
H26
H60
ISBN: 
978-83-7178-657-0
Document Type: 
Research Report

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