The paper summarizes knowledge on tax gaps in Poland with respect to PIT, CIT, VAT, and excise. An introduction to the … Polish tax system is given, trends in tax collect ability and estimates of the tax gaps are discussed, and methods of … combating tax evasion and avoidance are reviewed. The paper has been written as part of the project "Mutual Learning for …

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within … which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which … review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards …

This report contains the Phase 1 and Phase 2 Global Forum Peer Reviews for Germany, incorporating the Phase 2 ratings …. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which … work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in …