Dominik Gajewski – författare
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2 produkter
2 produkter
Del 15 - Polish Studies in Economics
‘VAT Gap’ in Poland: Policy Problem and Policy Response
Inbunden, Engelska, 2024
657 kr
Skickas inom 5-8 vardagar
Value Added Tax (VAT) is the backbone of the EU Member States‘ tax systems. However, the rules for taxing Intra-Community delivery created opportunities for so called ‘Missing Trader Intra-Community fraud’ (MTIC). Together with the shadow economy, they represent VAT noncompliance, proxied by the so-called ‘VAT gap’. The book explores the case of a severe VAT compliance crisis using the example of Poland. Although it has not experienced a recession after the Financial and Sovereign Debt Crises, the size of its ‘VAT gap’ reached the levels recorded by Greece – the hardest hit EU economy. The authors take a public policy perspective, examining the process of policy response formulation and implementation. They cover responses by the tax administration and legislative actions in the areas of tax, as well as criminal law.
Del 34 - Ius, Lex et Res Publica
Functioning of Administrative Judiciary in the Context of Economic Changes
Inbunden, Engelska, 2024
587 kr
Skickas inom 5-8 vardagar
The book presets Polish administrative judiciary as part of institutional environment of the economy. Polish administrative judiciary system, tasked with controlling the legality of the public administration activities, took its current form in 2004. It contain 16 first instance courts and the Supreme Administrative Court. Contrary to the ordinary judiciary in Poland, this system is managed by the judge - the President of the SAC – not the Minister of Justice. The book blends multiple approaches – from first-hand historical account of the creation and reforms of the administrative courts system, through quantitative analysis of its performance to the qualitative analysis of the court verdicts trends, including the dialogue of administrative courts with domestic Constitutional Tribunal and the Court of Justice of the European Union. Authors of the chapters include Supreme Administrative Court judges, scholars and practicing lawyers.