LUKA W PODATKU OD TOWARÓW I USŁUG ORAZ SPOSOBY JEJ OGRANICZANIA
Journal Title: Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace - Year 2017, Vol 1, Issue 1
Abstract
The study focuses on the concept and components of the tax gap. In addition, the article presents an estimate of the gap in the value added tax in the European Union for the years 2000–2013. With regard to the Poland, it also identifies the causes of the gap occurrence and actions aimed at reducing its size.
Authors and Affiliations
Edyta Małecka-Ziembińska
Keywords
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- EP ID EP361889
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