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Collection Dilemmas and Performance Measures of the Value-Added Tax in Germany and Poland Cover

Collection Dilemmas and Performance Measures of the Value-Added Tax in Germany and Poland

International Journal of Management and Economics
Volume 54 (2018): Issue 2 (June 2018)
By: Małgorzata Magdalena Hybka  
Open Access
|Jun 2018

Authors

Małgorzata Magdalena Hybka

malgorzata.hybka@ue.poznan.pl

Department of Public Finance, Faculty of Economics, Poznań University of Economics and Business, Poznań, Poland
DOI: https://doi.org/10.2478/ijme-2018-0009 | Journal eISSN: 2543-5361 | Journal ISSN: 2299-9701
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Language: English
Page range: 110 - 121
Submitted on: Sep 25, 2017
|
Accepted on: Apr 17, 2018
|
Published on: Jun 29, 2018
Published by: Warsaw School of Economics
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year
Keywords:
value-added tax,
collection performance,
tax gap,
tax expenditures,
tax fraud,
Germany,
Poland
Related subjects:
Business and economics,
Political economics,
Economic theory, systems and structures,
Business management,
Management accounting, financial controlling, cost calculation, investment

© 2018 Małgorzata Magdalena Hybka, published by Warsaw School of Economics
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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