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Republic of Poland: Technical Assistance Report-Tax Administration-Modernization Challenges and Strategic Priorities
Author:
International Monetary Fund. Fiscal Affairs Dept.
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Series:
IMF Staff Country Reports
Volume/Issue:
Volume 2015: Issue 112
Language:
English
Publication Date:
04 May 2015
DOI:
https://doi.org/10.5089/9781498396493.002
ISBN:
9781498396493
ISSN:
1934-7685
Pages:
76
Keywords:
ISCR; CR; tax administration; tax chamber; audit program; business function; headquarters role; value-added tax; tax revenue; informal economy; taxpayer service; risk environment; VAT gap; audit workforce; Tax administration core functions; Value-added tax; Auditing; Tax audits; Tax auditing and verification; Europe; Eastern Europe
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This Technical Assistance Report provides advice on the modernization of the tax administration in Poland. Tax collections in Poland as a percentage of GDP are lower than those found in larger European Union member states. The report discusses collection performance of the main taxes in recent years and the approach to tax administration modernization. It also addresses selected issues concerning the tax administration institutional reform; the administration and delivery of core tax administration operations, including for the largest taxpayers; and the approach to managing compliance risks to the tax system.
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Cover IMF Staff Country Reports
IMF Staff Country Reports
ISSN:
1934-7685
Publisher:
International Monetary Fund