Poland, one of the candidate countries for European Union membership, is currently experiencing acute structural problems within its agriculture sector. This article analyses technical efficiency and its determinants for a panel of individual farms in Poland specialized in crop and livestock...

Summary measures of Value Added Tax (VAT) compliance rates are valuable for identifying problem areas in VAT implementation. They are also essential for meaningful crosscountry and crosstime comparisons of VAT compliance. We present a comprehensive and general framework for calculating VAT...