142nd mBank-CASE Seminar Proceedings: VAT non-compliance in Poland under scrutiny
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Grzegorz Poniatowski
Articles from this author:
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171st mBank-CASE Seminar Proceedings: Tax Challenges and Opportunities of the Growing Digital Economy.
Value Added Tax (VAT) is a tax applied to all transactions carried out for consideration in the EU. VAT systems are harmonised at the EU level to ensure neutrality and to minimise their negative impacts on the functioning of the Internal Market. We invite you to read the latest mBank-CASE Seminar Proceedings No. 171 by … Continued
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Enhancing Credibility and Commitment to Fiscal Rules
The objective of this paper is to derive the characteristics of an effective fiscal governance framework, focusing on the incentives that ensure a commitment to the fiscal rules. We study this problem with the use of econometric tools, complementing this analysis with formal modelling through the lens of a dynamic principal-agent framework. Our study shows … Continued
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Study and Reports on the VAT Gap in the EU-28 Member States: 2017 Final Report
CASE prepared a new study for the European Commission on the VAT Gap in the European Union in 2015. The figures offer an important snapshot of the problems of collecting VAT in the EU and what needs to be done to improve revenues and fight tax fraud. During 2015, the overall VAT that should have … Continued
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171st mBank-CASE Seminar Proceedings: Tax Challenges and Opportunities of the Growing Digital Economy.
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JAREK NENEMAN
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TOMASZ MICHALIK
Articles from this author:
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147th mBank-CASE Seminar Proceedings: How the European Commission and European countries fight VAT fraud
The VAT gap, both on the European Union scale and that of particular member states (though not all of them) appeals to the imagination and awakens many extreme emotions. For it is difficult to accept that the level is so significant, and – what is more – in recent years it has narrowed quite insignificantly … Continued
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147th mBank-CASE Seminar Proceedings: How the European Commission and European countries fight VAT fraud
Since 2009, despite constant growth in the tax base and only slight variations in effective rates, the trend in VAT revenue in Poland has been reversed, and inflows have become less stable. The ongoing decline in VAT collection and the increase in the uncertainty related to the main component of budget revenues is a very important problem, which in the light of growing budget spending may threaten the stability of public finances.
In the new mBank – CASE Seminar Proceedings three experts: Grzegorz Poniatowski, dr. Jarosław Neneman and Tomasz Michalik examine the structure and the causes of the VAT gap as well as the legal context and possible methods of improving VAT compliance at national and European level.