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TOMASZ MICHALIK

Related Works:

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

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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