Projects funded by the NCN


Information on the principal investigator and host institution

Information of the project and the call

Keywords

Equipment

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VAT Gap in Poland: policy problem and policy response

2018/31/B/HS5/00234

Keywords:

VAT tax tax gap tax enforcement tax law

Descriptors:

  • HS5_3:
  • HS5_6:

Panel:

HS5 - Norms and governance: law, political studies, regional and social policies

Host institution :

Szkoła Główna Handlowa w Warszawie, Kolegium Ekonomiczno-Społeczne

woj. mazowieckie

Other projects carried out by the institution 

Principal investigator (from the host institution):

dr hab. Dominik Jan Gajewski 

Number of co-investigators in the project: 5

Call: OPUS 16 - announced on 2018-09-14

Amount awarded: 398 300 PLN

Project start date (Y-m-d): 2019-07-12

Project end date (Y-m-d): 2024-07-11

Project duration:: 60 months (the same as in the proposal)

Project status: Project settled

Project description

Download the project description in a pdf file

Note - project descriptions were prepared by the authors of the applications themselves and placed in the system in an unchanged form.

Information in the final report

  • Publication in academic press/journals (2)
  • Book publications / chapters in book publications (1)
  1. VAT Gap" Estimation: distinguishing between informality and fraud
    Authors:
    D.J.Gajewski, K. Joński
    Academic press:
    EC Tax (rok: 2022, tom: 31(3), strony: 124-130), Wydawca: Kluwer Law International
    Status:
    Published
  2. Procedures of the Polish Tax Authorities and the VAT Gap: Evidence from Administrative Court Files
    Authors:
    D.J.Gajewski; K.Joński
    Academic press:
    Intertax (rok: 2020, tom: 48(11), strony: 1012-1019), Wydawca: WoltersKluwer
    Status:
    Published
  1. Polish Studies in Economics
    Authors:
    Dominik J. Gajewski (ed.); D.J.Gajewski, A.Bogucki, K.Joński, M.Kotlarz, A.Olczyk, K.Buczkowski, P.Ostaszewski, J. Klimczak
    Book:
    VAT Gap in Poland: Policy Problem and Policy Response (rok: 2024, tom: 15, strony: 1-180), Wydawca: Peter Lang
    Status:
    Published