Value Added Tax in Poland – Basis of Functioning and its Efficiency
The aim of this article is to present the basis of functioning of VAT in Poland as well as to examine its efficiency. The paper consists of three parts. The first part deals with the most important theoretical aspects of VAT in the analyzed country, including design issues and small-scale taxpayers...
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| Format: | Article |
| Language: | English |
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Athens Institute for Education and Research
2016-10-01
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| Series: | Athens Journal of Business & Economics |
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| Online Access: | https://www.athensjournals.gr/business/2016-2-4-5-Palczewska.pdf |