TAXATION SYSTEM IN POLAND: WAYS OF REDUCING THE TAX GAP

摘要

The article focuses on presenting instruments of taxation system in Poland and its main problem - tax gap. The current tax system in Poland is presented, by definition, on four planes: set of taxes, tax administration, tax law and the principles according to which it should operate. The study discusses the volume of the state tax revenue in relation to the organisation and costs of tax administration, which, though being strongly developed organisationally, is inefficient and expensive. The author presents the problem of declining budget revenues, especially in the area of VAT i.e. tax which have the largest share in the revenue to the state budget. Also identified and presented tax gap is estimated and its components are named (shadow economy, crime or tax optimisation). Instruments which could help to eliminate or to limit the gap - already implemented in Poland and prepared to implement in the coming years - are listed and described.