The subject of the study is the income tax gap paid by natural persons in Poland. The study was conducted to determine the impact on the tax gap of changes in the number of income tax payers, the number of enterprises with foreign branches, and the number of enterprises employing up to 9 people....

The main goal of this article is to investigate the level of long-term sustainability of public finance in the Central and Eastern EU Member States. This aim is accompanied by the following hypothesis: an inability to generate primary surpluses and significantly growing public debt volumes...

The main goal of this article is to investigate the level of long-term sustainability of public finance in the Central and Eastern EU Member States. This aim is accompanied by the following hypothesis: an inability to generate primary surpluses and significantly growing public debt volumes...