'VAT Gap' in Poland: Policy Problem and Policy Response

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.

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.

Autorentext

Dominik J. Gajewskiis 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.

Inhalt

Gauging the depth of the crisis - the Polish 'VAT gap' evolution
Intra-Community Transactions involving Poland in the Mirror Statistic Data
Noticing the VAT Compliance Crisis: the Analysis of VAT-related Parliamentary Speeches
Policy response - tax administration activities
Policy response - legislative initiatives in the area of tax law
The response of Polish criminal policy to the problem of VAT fraud. The motives for criminalisation and the statistical picture
The response of Polish criminal policy to the problem of VAT fraud. Case Files Research