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1. Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine Peer Country Paper: Poland

Author:
Iakov Frizis, Krzysztof Głowacki, and Katarzyna Mirecka
Publication Date:
08-2017
Content Type:
Special Report
Institution:
Center for Social and Economic Research - CASE
Abstract:
Tax administration has been improving in Poland in recent years. The country moved from a ranking of 128 to a ranking of 47 in the Paying Taxes indicator of the World Bank’s Doing Business report between its 2012 and 2017 editions. However, compliance with taxes still requires 271 man hours, compared to the European Union (EU) & European Free Trade Association (EFTA) average of 173 man-hours and to the top Central and Eastern Europe (CEE) performer Estonia’s 81 man-hours. Polish tax legislation has been described as complex by some observers and not overly complex by other observers, while many emphasise that it is improving at a good pace. The paper summarizes knowledge on tax gaps in Poland with respect to PIT, CIT, VAT, and excise. An introduction to the Polish tax system is given, trends in tax collectability and estimates of the tax gaps are discussed, and methods of combating tax evasion and avoidance are reviewed. The paper has been written as part of the project “Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine” co-financed by the Visegrad Fund in the years 2016-2017.
Topic:
Financial Crimes, Tax Systems, Free Trade, Fiscal Policy, and VAT
Political Geography:
Europe, Ukraine, Poland, and European Union

2. Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine Final Report

Author:
Iakov Frizis and Krzysztof Głowacki
Publication Date:
08-2017
Content Type:
Special Report
Institution:
Center for Social and Economic Research - CASE
Abstract:
ax gaps, or the differences between tax amounts that are due by the taxpayers and the amounts that are actually collected by the state, remain a challenge for many European Union (EU) Member States, including for the V4 countries. Tax gaps also present a formidable challenge for Ukraine, which is currently reforming many aspects of its financial and legal systems. To help increase awareness about tax compliance and exchange knowledge on the state-of-the-art methods used to combat tax gaps, the project Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine has been implemented. The paper is a summary of the exchange of knowledge and experience that took place in the course of the project co-financed by the Visegrad Fund in the years 2016–2017.
Topic:
Economics, Tax Systems, Fiscal Policy, and VAT
Political Geography:
Europe, Ukraine, Poland, and European Union