Paper Title
Theoretical Insights and Practical Concerns on Tax Compliance in Poland

Abstract
In the face of the continuous growth of public expenditures there is a pressing need to improve the efficiency of tax collection. This goal may be achieved both by decreasing the costs of tax administration and increasing tax compliance. Before designing a plan for tax compliance maximization and implementing the appropriate measures governments have to research the scale and factors of non-compliance. The problem of tax (non) compliance is addressed in this paper. It first presents the definition and determinants of tax compliance on the basis of economic literature. In the second and third part it concentrates on tax compliance in Poland. The second part includes the aggregated data illustrating the scale of tax evasion. The third – presents the results of tax compliance audits conducted in Poland in the years 2010-2016 and inter alia takes into account such indicators as audit coverage or additional tax liability assessed as a result of tax audits. Index terms - Tax compliance, Tax evasion, Tax audit.