{
  "title": "Republic of Poland: Technical Assistance Report-Tax Administration-Modernization Challenges and Strategic Priorities",
  "publication": "IMF Staff Country Reports, May 4, 2015",
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  "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.",
  "sections": [
    {
      "heading": "Summary of purpose and scope",
      "content": "- Provides advice on the modernization of the tax administration in Poland.\n- Notes that tax collections in Poland as a percentage of GDP are lower than those found in larger European Union member states.\n- Discusses collection performance of the main taxes in recent years and the approach to tax administration modernization.\n- Addresses selected issues concerning:\n  - the tax administration institutional reform;\n  - the administration and delivery of core tax administration operations, including for the largest taxpayers;\n  - the approach to managing compliance risks to the tax system."
    },
    {
      "heading": "Major themes and analytical focus",
      "content": "- Collection performance analysis of the main taxes in recent years.\n- Approach to tax administration modernization.\n- Institutional reform of tax administration.\n- Administration and delivery of core tax administration operations, including for the largest taxpayers.\n- Managing compliance risks to the tax system."
    },
    {
      "heading": "Subject areas and keywords (as provided)",
      "content": "- Subjects: Auditing, Public financial management (PFM), Revenue administration, Tax administration core functions, Tax auditing and verification, Tax audits, Taxes, Value-added tax\n- 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"
    },
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      "heading": "Publication and document specifics",
      "content": "- Publication title: Republic of Poland: Technical Assistance Report-Tax Administration-Modernization Challenges and Strategic Priorities\n- Publication date: May 4, 2015\n- Series: Country Report No. 2015/112\n- Issue: 112\n- Volume: 2015\n- Pages: 76\n- DOI: https://doi.org/10.5089/9781498396493.002\n- Stock No: 1POLEA2015002\n- ISBN: 9781498396493\n- ISSN: 1934-7685\n\nInternational Monetary Fund. Fiscal Affairs Dept. \"Republic of Poland: Technical Assistance Report-Tax Administration-Modernization Challenges and Strategic Priorities\", IMF Staff Country Reports 2015, 112 (2015).\n\n---\n\n Content in this bundle\n\n- cr15112\n  - cr15112 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - cr15112 (PDF){rel=\"external\" type=\"application/pdf\"}"
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    "Published: May 4, 2015",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781498396493.002",
    "Provides advice on the modernization of the tax administration in Poland.",
    "Notes that tax collections in Poland as a percentage of GDP are lower than those found in larger European Union member states.",
    "Discusses collection performance of the main taxes in recent years and the approach to tax administration modernization.",
    "Addresses selected issues concerning:",
    "Collection performance analysis of the main taxes in recent years.",
    "Approach to tax administration modernization.",
    "Institutional reform of tax administration.",
    "Administration and delivery of core tax administration operations, including for the largest taxpayers.",
    "Managing compliance risks to the tax system.",
    "Subjects: 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 title: Republic of Poland: Technical Assistance Report-Tax Administration-Modernization Challenges and Strategic Priorities",
    "Publication date: May 4, 2015",
    "Series: Country Report No. 2015/112",
    "Issue: 112",
    "Volume: 2015",
    "Pages: 76",
    "DOI: https://doi.org/10.5089/9781498396493.002",
    "Stock No: 1POLEA2015002",
    "ISBN: 9781498396493",
    "ISSN: 1934-7685",
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