Value-added tax gap in Poland 2008-2022
VAT revenues increased significantly, and since 2015, the VAT gap has significantly improved. In the observed period, the tax gap decreased from 25.7 percent in 2013 to 4.9 percent in 2022. However, the government estimated the year-on-year loss of revenue (compliance effect) at 4.3 billion zloty.
Thanks to the sealing of the tax system in Poland,