147th mBank-CASE Seminar Proceedings: How the European Commission and European countries fight VAT fraud
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KAMIL OLCZYKOWSKI
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PIOTR LASKOWSKI
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TOMASZ KASSEL
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TOMASZ MICHALIK
Articles from this author:
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142nd mBank-CASE Seminar Proceedings: VAT non-compliance in Poland under scrutiny
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 … Continued
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142nd mBank-CASE Seminar Proceedings: VAT non-compliance in Poland under scrutiny
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 despite attempts to limit it.
In the popular understanding, this gap is quite often identified exclusively with the consequences of fraud, but it has many more component elements, many of which have nothing to do with abuse. Still, this doesn’t change the face that it is precisely fraud and abuse that constitute a particularly significant element of the VAT gap.