Search results for: tax collection

Indicators describing the effectiveness of tax systems of selected OECD countries
Open Research Data
open access
- P. Kasprzak
The following research data include indicators describing the effectiveness of the tax administration activity in Poland compared to selected countries. In economic understanding efficiency is measured by the calculation of the expenditure of funds spent on its operation and performance of statutory functions. In this respect, the basic indicator is...
Introduction of SAF-T in selected European countries together with applicable national names
Open Research Data
open access
- P. Kasprzak
Among the methods used by individual countries in norder to seal the tax collection the introduction of the Standard Audit File for Tax is one of the most important ones.
The level of VAT in relation to the GDP of selected European Union countries in 2007-2015 (in%)
Open Research Data
open access
- P. Kasprzak
VAT (Value Added Tax) is part of a strictly harmonized tax within the European Union. Under the so-called The Sixth Directive introduced provisions regulating the subject and subject of taxation, tax exemptions and exclusions as well as the tax collection mechanism in all Member States.