Chairwoman of CASE Supervisory Council (July 2008-present) and mBank-CASE Seminars Project Manager
The seminar discussed the challenges and opportunities related to the integration of Ukrainian agriculture into the European market, a process that became particularly important after Ukraine started its EU accession process. Both Polish and Ukrainian agriculture share common traits, such as high food self-sufficiency levels and significant economic importance. However, there are notable differences—Ukraine has far larger agricultural resources, though its agricultural sector is underfunded, while Poland has made considerable progress due to EU support. A key concern is the risk of excessive competition between countries, which could harm European farmers. Experts emphasized that the development of Ukrainian agriculture should be based on synergy, and the accession process will require long-term negotiations and transitional periods. Differences in export structures were also discussed—Ukraine focuses on agricultural raw materials like grains and oils, while Polish exports are more diversified. The Common Agricultural Policy (CAP) will need to be reformed to support the agricultural sectors of both countries in a sustainable way, considering new challenges and promoting environmentally friendly practices.
The phenomenon of Missing Trader Intra-Community fraud (MTIC fraud) stands out as a significant form of VAT fraud. In this scheme, a fraudulent trader sells goods and services to other businesses, collects the VAT from customers, and then vanishes without remitting it to tax authorities. Despite variations in assessments of its exact scale, both revealed … Continued
Since 1989, flat tax (FT) reforms have been attempted in Europe and the EU only by ex-communist countries and Iceland. In the 1990s all ex-communist countries lowered and simplified their income taxes, often starting with corporate taxes. In the late 1990s and early 2000s they also reformed their social security systems. In many respects the … Continued
This Report has been prepared for the European Commission, DG TAXUD, for the project TAXUD/2019/AO-14, “Study and Reports on the VAT Gap in the EU-28 Member States”, and is a follow-up to the eight reports published between 2013 and 2020. The report provides yearly Value Added Tax (VAT) Gap estimates for the EU-28 covering the … Continued
