Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)

Taxation System in Poland: Ways of Reducing the Tax Gap

Authors
Małgorzata Mierzejewska
Corresponding Author
Małgorzata Mierzejewska
Available Online December 2016.
DOI
https://doi.org/10.2991/icaat-16.2016.35How to use a DOI?
Keywords
Taxation, tax collecting, tax gap
Abstract
The article focuses on presenting instruments of taxation system in Poland and its main problem - tax gap. The current tax system in Poland is presented, by definition, on four planes: set of taxes, tax administration, tax law and the principles according to which it should operate. The study discusses the volume of the state tax revenue in relation to the organisation and costs of tax administration, which, though being strongly developed organisationally, is inefficient and expensive. The author presents the problem of declining budget revenues, especially in the area of VAT i.e. tax which have the largest share in the revenue to the state budget. Also identified and presented tax gap is estimated and its components are named (shadow economy, crime or tax optimisation). Instruments which could help to eliminate or to limit the gap - already implemented in Poland and prepared to implement in the coming years - are listed and described.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Proceedings
5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
Part of series
Advances in Economics, Business and Management Research
Publication Date
December 2016
ISBN
978-94-6252-261-9
ISSN
2352-5428
DOI
https://doi.org/10.2991/icaat-16.2016.35How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Małgorzata Mierzejewska
PY  - 2016/12
DA  - 2016/12
TI  - Taxation System in Poland: Ways of Reducing the Tax Gap
BT  - 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
PB  - Atlantis Press
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaat-16.2016.35
DO  - https://doi.org/10.2991/icaat-16.2016.35
ID  - Mierzejewska2016/12
ER  -