Projects funded by the NCN
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: Public and social law, public governance
- HS5_6: Political theory and political thought
Panel:
HS5 - Norms and governance: law, political studies, regional and social policies
Host institution :
Szkoła Główna Handlowa w Warszawie, Kolegium Ekonomiczno-Społeczne
woj. mazowieckie
Principal investigator (from the host institution):
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:: 36 months (the same as in the proposal)
Project status: Pending project
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)
- Procedures of the Polish Tax Authorities and the VAT Gap: Evidence from Administrative Court FilesAuthors:D.J.Gajewski; K.JońskiAcademic press:Intertax (rok: 2020, tom: 48(11), strony: 1012-1019), Wydawca: WoltersKluwerStatus:PublishedDOI:brak - link to the publication
- VAT Gap" Estimation: distinguishing between informality and fraudAuthors:D.J.Gajewski, K. JońskiAcademic press:EC Tax (rok: 2022, tom: 31(3), strony: 124-130), Wydawca: Kluwer Law InternationalStatus:PublishedDOI:brak - link to the publication