Frizis, Iakov; Głowacki, Krzysztof; Mirecka, Katarzyna - 2017
Reducing Tax Gaps in V4 Countries and Ukraine" co-financed by the Visegrad Fund in the years 2016‒2017. …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 collect ability and estimates of the tax gaps are discussed, and methods of …