Open AccessLuka w podatku od towarów i usług oraz sposoby jej ograniczania
Author(s) -
Edyta Małecka-Ziembińska
Publication year - 2017
Publication title -
kwartalnik kolegium ekonomiczno-społecznego studia i prace
Language(s) - English
Resource type - Journals
ISSN - 2082-0976
DOI - 10.33119/kkessip.2017.1.3
Subject(s) - european union , political science , business , international trade
The study focuses on the concept and components of the tax gap. In addition, the article presents an estimate of the gap in the value added tax in the European Union for the years 2000-2013. With regard to the Poland, it also identifies the causes of the gap occurrence and actions aimed at reducing its size.