IMF Staff Country Reports

Republic of Poland: Technical Assistance Report-Tax Administration-Modernization Challenges and Strategic Priorities

May 4, 2015

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Republic of Poland: Technical Assistance Report-Tax Administration-Modernization Challenges and Strategic Priorities, (USA: International Monetary Fund, 2015) accessed September 19, 2024

Summary

This Technical Assistance Report provides advice on the modernization of the tax administration in Poland. Tax collections in Poland as a percentage of GDP are lower than those found in larger European Union member states. The report discusses collection performance of the main taxes in recent years and the approach to tax administration modernization. It also addresses selected issues concerning the tax administration institutional reform; the administration and delivery of core tax administration operations, including for the largest taxpayers; and the approach to managing compliance risks to the tax system.

Subject: Auditing, Public financial management (PFM), Revenue administration, Tax administration core functions, Tax auditing and verification, Tax audits, Taxes, Value-added tax

Keywords: Audit program, Audit workforce, Auditing, Business function, CR, Eastern Europe, Europe, Headquarters role, Informal economy, ISCR, Risk environment, Tax administration, Tax administration core functions, Tax auditing and verification, Tax audits, Tax chamber, Tax revenue, Taxpayer service, Value-added tax, Value-added tax, VAT gap

Publication Details

  • Pages:

    76

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Country Report No. 2015/112

  • Stock No:

    1POLEA2015002

  • ISBN:

    9781498396493

  • ISSN:

    1934-7685