The Resource Reducing the VAT gap : Polish experience and legislative measures introduced in years 2016-2018

Reducing the VAT gap : Polish experience and legislative measures introduced in years 2016-2018

Label
Reducing the VAT gap : Polish experience and legislative measures introduced in years 2016-2018
Title
Reducing the VAT gap : Polish experience and legislative measures introduced in years 2016-2018
Creator
Subject
Language
eng
Summary
Over the past 10 years we have witnessed a sharp increase followed by a significant drop of Poland's VAT gap. In this article, the authors discuss the numerous legislative efforts undertaken by Poland during the period 2016-2018 which have led to this positive outcome
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 30 (2019), no. 3 ; p. 121-127
http://library.link/vocab/creatorName
  • Sarnowski, J
  • Selera, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT fraud
  • tax gap
  • reverse charge mechanism
  • joint and several liability
  • penalties
  • automation
  • big data
  • VAT registration
Label
Reducing the VAT gap : Polish experience and legislative measures introduced in years 2016-2018
Instantiates
Publication
Label
Reducing the VAT gap : Polish experience and legislative measures introduced in years 2016-2018
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...