Reducing the Vat Gap in Poland

The main goal of the paper is to study the effectiveness of legal changes introduced in 2016 which were aimed at reduction of the VAT gap in Poland. The study consists of a normative, legal and quantitative analysis of data provided by the Ministry of Finance and shows the financial scale of VAT gap...

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Bibliographic Details
Main Author: Katarzyna Simińska-Domańska
Format: Article
Language:English
Published: University of Applied Sciences in Bielsko-Biała 2019-07-01
Series:Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
Subjects:
Online Access:https://www.wsfip.edu.pl/index.php/asej/article/view/367