Struktura, metody szacowania oraz instrumenty ograniczania luki podatkowej w Wielkiej Brytanii i Stanach Zjednoczonych Ameryki
Tax Gap in the United Kingdom and the United States – Structure, Estimation Methods and Instruments for Its Reduction

Summary/Abstract: Purpose – The main aim of this article is to present the structure of the tax gap in the United Kingdom and the United States, methods of its estimation and instruments of its reduction. Design/Methodology/approach – The article contains a comparative analysis of the data on tax gap published by HM Revenue & Customs and Internal Revenue Service. Findings – In the countries analysed there are significant differences concerning the structure of the tax gap. One of the most important methods used to reduce the tax gap in both countries is the controlled foreign company. Originality/value – The article is one of the few publications in the polish literature adressing the problem of tax gap in the selected OECD member states.

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