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- W2921798589 abstract "The basic objective of the paper is to highlight the attempts to reduce the size of the tax gap undertaken by Poland's fiscal authorities. The paper focuses on measures aimed at curbing the shadow economy activities and tax evasion (including VAT extortion). To this aim diverse data sources have been used including latest available research findings, government's data, think tanks reports and other sources. The author draws also upon the findings of the project focused on combating the shadow economy conducted under the auspices of the UN Global Compact Program and Polish Ministry of Finance. The paper provides examples of recent initiatives and different policy measures taken to narrow the tax gap and restrict the shadow economy in Poland. In the final section of the paper the author discusses possible policy options referring to the curtailment of the shadow economy and tax evasion activities." @default.
- W2921798589 created "2019-03-22" @default.
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- W2921798589 date "2019-01-01" @default.
- W2921798589 modified "2023-09-27" @default.
- W2921798589 title "Bridging the tax gap in Poland" @default.
- W2921798589 doi "https://doi.org/10.1504/ijepee.2019.10019972" @default.
- W2921798589 hasPublicationYear "2019" @default.
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