Luka w podatku od towarów i usług oraz sposoby jej ograniczania

Edyta Małecka-Ziembińska

Abstract

The study focuses on the concept and components of the tax gap. In addition, the article presents an estimate of the gap in the value added tax in the European Union for the years 2000–2013. With regard to the Poland, it also identifies the causes of the gap occurrence and actions aimed at reducing its size.
Author Edyta Małecka-Ziembińska (WE / KFP)
Edyta Małecka-Ziembińska,,
- Department of Public Finance
Other language title versionsGap in the tax on goods and services and the reduction methods
Journal seriesKWARTALNIK KOLEGIUM EKONOMICZNO-SPOŁECZNEGO STUDIA I PRACE, ISSN 2082-0976, (B 9 pkt)
Issue year2017
No1
Pages45-60
Publication size in sheets0.75
Keywords in Englishtax on goods and services, VAT, tax gap, tax evasion
URL http://kolegia.sgh.waw.pl/pl/KES/czasopisma/kwartalnik/Documents/EMZ29.pdf
Languagepl polski
Score (nominal)9
Score sourcejournalList
ScoreMinisterial score = 9.0, 26-03-2020, ArticleFromJournal
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