Luka w podatku od towarów i usług oraz sposoby jej ograniczania

• Authors: Edyta Małecka-Ziembińska
• Languages of publication: PL

Abstracts

PL

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.

Keywords

PL

Value Added Tax (VAT), Tax gap, Tax fraud

• Publisher: Szkoła Główna Handlowa w Warszawie
• Journal: Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace
• Year: 2017
• Issue: 1
• Pages: 45-60

Dates

published

2017-11-23

Contributors

author

Edyta Małecka-Ziembińska

Identifiers

DOI

10.33119/KKESSiP.2017.1.3