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Tax Management and Tax Evasion


Konrad Raczkowski and Lukasz Sulkowski

Tax management and tax evasion represent an intrinsic element of economic turnover, an area of interest both to the institutional and to the real spheres of national economy. These problems, beyond any doubt, should become the focus of interest for all states having a common market, e.g. the European Union, or the countries which have not introduced the universally binding and which are highly susceptible to abuses in VAT tax – such as the United States. With this in mind, the authors of this volume outline the issues of managing taxes and tax evasion, with a focus on the European Union in general and Poland in particular. The choice did not come by accident, since the latter was the only EU member state which in the waning years of the still continuing economic crisis never fell into negative economic growth.
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Struggle with the tax gap in Poland



This paper seeks to provide an insight into the problem of tax gaps in Poland. The paper draws upon available data on the practice which is not sufficiently examined and analysed by relevant authorities. There is also a paucity of information about the reasons for such a state. An attempt has been made to present the phenomenon that occurred and continues to linger in Poland, having a serious effect on the country, as illustrated by selected examples based on available materials.

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