Republic of Poland : Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap.
This report presents the results of applying the Revenue Administration Gap Analysis Program (RA-GAP) value-added tax (VAT) gap estimation methodology1 to Poland for the period 2010-16. The RA-GAP methodology employs a top-down approach for estimating the potential VAT base, using statistical data f...
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| Format: | Zeitschrift |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C. :
International Monetary Fund,
2018.
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| Schriftenreihe: | IMF Staff Country Reports; Country Report ;
No. 2018/357 |
| Online Zugang: | Full text available on IMF |