Luka w podatku od towarów i usług oraz sposoby jej ograniczania
AbstractThe 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.
|Other language title versions||Gap in the tax on goods and services and the reduction methods|
|Journal series||KWARTALNIK KOLEGIUM EKONOMICZNO-SPOŁECZNEGO STUDIA I PRACE, ISSN 2082-0976, (B 9 pkt)|
|Publication size in sheets||0.75|
|Keywords in English||tax on goods and services, VAT, tax gap, tax evasion|
|Score||= 9.0, 26-03-2020, ArticleFromJournal|
* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.