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Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine Peer Country Paper: Poland

Author

Listed:
  • Iakov Frizis
  • Krzysztof G³owacki
  • Katarzyna Mirecka

Abstract

The paper summarizes knowledge on tax gaps in Poland with respect to PIT, CIT, VAT, and excise. An introduction to the Polish tax system is given, trends in tax collectability and estimates of the tax gaps are discussed, and methods of combating tax evasion and avoidance are reviewed. The paper has been written as part of the project “Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine” co-financed by the Visegrad Fund in the years 2016-2017.

Suggested Citation

  • Iakov Frizis & Krzysztof G³owacki & Katarzyna Mirecka, 2017. "Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine Peer Country Paper: Poland," CASE Reports 0491, CASE-Center for Social and Economic Research.
    • Handle: RePEc:sec:report:0491
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    File URL: https://case-research.eu/files/?id_plik=5212
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    More about this item

    Keywords

    tax gap; tax evasion; tax avoidance; tax administration; compliance costs; CIT; PIT; VAT; excise; Visegrad; V4; Poland;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H60 - Public Economics - - National Budget, Deficit, and Debt - - - General

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