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OverviewValue 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. Full Product DetailsAuthor: Ryszard Kokoszczyński , Dominik GajewskiPublisher: Peter Lang AG Imprint: Peter Lang AG Edition: New edition Volume: 15 Weight: 0.309kg ISBN: 9783631908747ISBN 10: 3631908741 Pages: 180 Publication Date: 08 March 2024 Audience: Professional and scholarly , Professional & Vocational Format: Hardback Publisher's Status: Active Availability: Manufactured on demand  We will order this item for you from a manufactured on demand supplier. Table of ContentsGauging 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 ResearchReviewsAuthor InformationDominik 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. Tab Content 6Author Website:Countries AvailableAll regions |
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