The aim
of the this course is to acquaint the students with the fundamentals of the EU VAT
(with special regard to Poland). In particular, the themes of the lecture will
be an evaluation of fiscal effectiveness of VAT inflows, identification the
sources and the scale of VAT gap, comparative analysis of the VAT system in
Poland with other countries of the European Union and presentation the areas
and solutions which may help improve VAT collection.
- Učitelj: Katarzyna Wójtowicz