Sinossi
Book explores severe VAT compliance crisis using example of Poland. Although it have not experienced recession after 2008 Crises, its ‘VAT gap’ reached the levels of Greece. Book examining policy formulation and implementation. It analysis tax administration response and the legislative actions taken in tax law as well as criminal law area.
Le informazioni nella sezione "Riassunto" possono far riferimento a edizioni diverse di questo titolo.
Informazioni sull?autore
Dominik J. Gajewski is a professor of law and the head of the Department of Tax Law at the Warsaw School of Economics. He is also a judge at the Supreme Administrative Court.
Le informazioni nella sezione "Su questo libro" possono far riferimento a edizioni diverse di questo titolo.
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'Vat Gap' in Poland: Policy Problem and Policy Response
Editore:
Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften, 2024
ISBN 10: 3631908741
ISBN 13: 9783631908747
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'Vat Gap' in Poland: Policy Problem and Policy Response
Editore:
Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften, 2024
ISBN 10: 3631908741
ISBN 13: 9783631908747
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'VAT Gap' in Poland: Policy Problem and Policy Response (Polish Studies in Economics)
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'VAT Gap' in Poland: Policy Problem and Policy Response
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Hardback. Condizione: New. 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. Codice articolo LU-9783631908747
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VAT Gap in Poland: Policy Problem and Policy Response (Hardcover)
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Hardcover. Condizione: new. Hardcover. 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. Book explores severe VAT compliance crisis using example of Poland. Although it have not experienced recession after 2008 Crises, its VAT gap reached the levels of Greece. Book examining policy formulation and implementation. It analysis tax administration response and the legislative actions taken in tax law as well as criminal law area. Shipping may be from multiple locations in the US or from the UK, depending on stock availability. Codice articolo 9783631908747
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'VAT Gap' in Poland: Policy Problem and Policy Response
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Buch. Condizione: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -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. 180 pp. Englisch. Codice articolo 9783631908747
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