Description

Book Synopsis

Value Added Tax (VAT) is the backbone of the EU Member States tax systems. However, the rules for taxing Intra-Community delivery created opportunities for so called Missing Trader Intra-Community fraud' (MTIC). Together with the shadow economy, they represent VAT noncompliance, proxied by the so-called VAT gap'. The book explores the case of a severe VAT compliance crisis using the example of Poland. Although it has not experienced a recession after the Financial and Sovereign Debt Crises, the size of its VAT gap' reached the levels recorded by Greece the hardest hit EU economy. The authors take a public policy perspective, examining the process of policy response formulation and implementation. They cover responses by the tax administration and legislative actions in the areas of tax, as well as criminal law.

VAT Gap in Poland Policy Problem and Policy

    Product form

    £41.40

    Includes FREE delivery

    RRP £46.00 – you save £4.60 (10%)

    Order before 4pm today for delivery by Thu 6 Aug 2026.

    Out of stock

      Trusted by thousands of customers. See 2,385+ Customer Reviews

      View other formats and editions of VAT Gap in Poland Policy Problem and Policy by

      Publisher: Peter Lang AG
      Publication Date: Publication Date: 1/8/2024
      ISBN13: 9783631908747, 978-3631908747
      ISBN10: 3631908741

      Description

      Book Synopsis

      Value Added Tax (VAT) is the backbone of the EU Member States tax systems. However, the rules for taxing Intra-Community delivery created opportunities for so called Missing Trader Intra-Community fraud' (MTIC). Together with the shadow economy, they represent VAT noncompliance, proxied by the so-called VAT gap'. The book explores the case of a severe VAT compliance crisis using the example of Poland. Although it has not experienced a recession after the Financial and Sovereign Debt Crises, the size of its VAT gap' reached the levels recorded by Greece the hardest hit EU economy. The authors take a public policy perspective, examining the process of policy response formulation and implementation. They cover responses by the tax administration and legislative actions in the areas of tax, as well as criminal law.

      Recently viewed products

      © 2026 Book Curl

        • American Express
        • Apple Pay
        • Diners Club
        • Discover
        • Google Pay
        • Maestro
        • Mastercard
        • PayPal
        • Shop Pay
        • Union Pay
        • Visa

        Login

        Forgot your password?

        Don't have an account yet?
        Create account