| Description |
1 online resource (77 pages) : color illustrations |
| Series |
IMF Country Report, 1934-7685 ; Number 15/112 |
|
IMF country report ; no. 15/112.
|
| Contents |
Cover; Contents; Abbreviations and Acronyms; Preface; Executive Summary; Boxes; 1. Summary of key recommendation; I. Tax Collection and Compliance Trends; A. Tax Collection in Poland Compared with EU Countries; B. Effectiveness in Collecting Value-Added Tax in Poland; Tables; 1. 2012 Tax Collections as a Percent of GDP in Selected EU Countries; Figures; 1. Efficiency of Value-Added Tax Collections in Poland (2012); 2. Tax Collections in Poland 2006-13; 3. Value-Added Tax Gaps in EU Member States 2009-12; 4. Arrears of Unpaid Tax 2010-13; C. Tax Revenue and Performance Analysis |
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II. Current Modernization InitiativesIII. Institutional Reform for Tax Administration; 2. Ministry of Finance Modernization Initiatives Related to Tax Administration; A. Organization and Governance in Modern Tax Administration; B. Organization Issues in Tax Administration in Poland; 3. Organization and Governance Features of Modern Tax Administration; 4. Tax Administration Direct Reports to the Undersecretary; 5. Current Organization for Tax Administration; C. Governance and Management Issues in Tax Administration in Poland; D. The Way Forward for Tax Administration in Poland |
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5. Features of the Tax Administration ServiceIV. Managing Core Tax Operations; 6. Scenarios: With and Without the Establishment of a Tax Administration Service; 7. Main Issues in Core Tax Operations; A. Improving Headquarters Management of Tax Operations; 8. Role of a Headquarters Department in Managing Operational Work; B. Tax Audit; C. Taxpayer Service; D. Large Taxpayer Administration; 9. Taxpayers Included in the Large Taxpayer Population; 2. Stratification of Taxpayers, and the Audit Focus, 2013; 10. Illustrative Risk Indicators for Large Taxpayers; E. Recommendations |
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v. Managing Compliance RisksA. Introduction; B. New Compliance Model for Medium-Term Implementation; C. Compliance Management Initiatives for Immediate Implementation; 11. Illustration of a Typical Industry Based Compliance Improvement Project; 12. Potential Approach for a Risk-Based Value-Added Tax Refunds Examination; D. Recommendations; Appendixes; 1. Tax Administration Performance Indicators; Appendix Tables; A1.1. Registration Activity in Poland 2013; A1.2. Overall Filing Compliance in Poland 2010-13; A1.3. Filing Compliance for Value-Added Tax in Poland 2010-13 |
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A1.4. Arrears as a Percentage of Collections 2011-13A1.5. Audits Conducted by Tax Administration 2011-13; A1.6. Audits Results 2011-13; A1.7. Audit Results for Non-Large Taxpayer Office Taxpayers 2011-13; A1.8. Appeals 2012-13; 2. Measurements Performance at the Tax Chamber and Tax Office Levels; 3. Measurements at Central Level; A3.1. Performance Measures for Tax Chambers; 4. Roles and Responsibilities of the Proposed Management Committees; A4.1. Outline of Roles and Responsibilities for Tax Administration Service Management Committees; 5. Illustrative Function-Based Organization |
| Summary |
This report provides advice on the modernization of the tax administration in Poland |
| Analysis |
Tax administration |
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Tax collection |
|
Tax revenues |
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Technical Assistance |
|
Value added tax |
|
Poland |
| Bibliography |
Includes bibliographical references |
| Notes |
Online resource; title from PDF title page (ebrary, viewed June 13, 2015) |
| Subject |
International Monetary Fund -- Poland
|
| SUBJECT |
International Monetary Fund fast |
| Subject |
Technical assistance -- Poland
|
|
Tax administration and procedure -- Poland
|
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Tax collection -- Poland
|
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Value-added tax -- Poland
|
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Tax administration and procedure
|
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Tax collection
|
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Technical assistance
|
|
Value-added tax
|
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Poland
|
| Form |
Electronic book
|
| ISBN |
9781484361009 |
|
1484361008 |
|
1498396496 |
|
9781498396493 |
| ISSN |
1934-7685 |
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