"VAT gap" in Poland : policy problem and policy response

"Value Added Tax (VAT) is the backbone of the EU Member States tax systems. However, the rules for taxing Intra-Community delivery created opportunities for so called 'Missing Trader Intra Community fraud' (MTIC). Together with shadow economy' they represent VAT noncompliance - proxied by so called 'VAT gap'. The book explores case of severe VAT compliance crisis using the example of Poland. Although it have not experienced recession after Financial and Sovereign Debt Crises, the size of its 'VAT gap' reached the levels recorded by Greece - the hardest hit EU economy. Authors take public policy perspective, examining process of policy response formulation and implementation. They cover response by tax administration and the legislative actions in the area of tax as well as criminal law"--