MA, Economics, Warsaw School of Economics
Adam Śmietanka is an Economist at CASE. His areas of expertise include data analysis, data visualization, web scraping, and inflation measurement.
At CASE, Mr. Śmietanka is responsible for conducting data analysis, economic research, and developing and maintaining CASE’s online monthly consumer price index. His professional experience includes an internship with PwC’s Advisory Team and a traineeship with the Department of Small Enterprise Credit Risk Management at Raffeisen POLBANK.
Mr. Śmietanka received his degree in Economics from the Warsaw School of Economics.
The phenomenon of Missing Trader Intra-Community fraud (MTIC fraud) stands out as a significant form of VAT fraud. In this scheme, a fraudulent trader sells goods and services to other businesses, collects the VAT from customers, and then vanishes without remitting it to tax authorities. Despite variations in assessments of its exact scale, both revealed … Continued
This Report has been prepared for the European Commission, DG TAXUD, for the project TAXUD/2019/AO-14, “Study and Reports on the VAT Gap in the EU-28 Member States”, and is a follow-up to the eight reports published between 2013 and 2020. The report provides yearly Value Added Tax (VAT) Gap estimates for the EU-28 covering the … Continued
VAT is one of the core sources of government revenue in the EU. Meeting the fiscal objective of VAT requires confronting the key challenge of taxpayer non-compliance with VAT payment obligations. It also requires sensible decisions regarding narrowing the tax base or reducing VAT liability for certain parts of the tax base. The relevance … Continued
