BARIERY IMPLEMENTACJI CO-OPERATIVE TAX COMPLIANCE W POLSCE
BARRIERS TO THE IMPLEMENTATION OF CO-OPERATIVE TAX COMPLIANCE IN POLAND

Summary/Abstract: Large enterprises differ qualitatively from other categories of taxpayers, and the effective enforcement of taxes in due amounts is a great challenge for the tax administrations of individual countries. We are constantly looking for tools that would prevent tax avoidance, but with varying degrees of success. Therefore, the OECD actively promotes the benefits of the concept of Co-operative Tax Compliance (CTC), which consists in the cooperation of enterprises with the tax administration in order to comply with tax regulations. CTC is a relatively new idea, but a number of countries have already implemented it, although with some differences. The aim of the article is therefore to review the solutions adopted in selected countries in the field of CTC, and to attempt to identify barriers to the application of such a model of cooperation in Poland. It turns out that what has worked in one jurisdiction has not necessarily been positively received in another. It seems that in the Polish reality, enabling this type of cooperation from the formal and legal side will not be a sufficient condition for the effectiveness of CTC.

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