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Tax management and tax evasion represent an intrinsic element of economic turnover, an area of interest both to the institutional and to the real spheres of national economy. These problems, beyond any doubt, should become the focus of interest for all states having a common market, e.g. the European Union, or the countries which have not introduced the universally binding and which are highly susceptible to abuses in VAT tax - such as the United States. With this in mind, the authors of this volume outline the issues of managing taxes and tax evasion, with a focus on the European Union in general and Poland in particular. The choice did not come by accident, since the latter was the only EU member state which in the waning years of the still continuing economic crisis never fell into negative economic growth.About the Author: Konrad Raczkowski is Professor of Management and specializes in the unofficial economy, public finances and management in the economic system. He is Director of the Institute of Economics at the University of Social Sciences in Warsaw (Poland) and Head of the Department of Economic Security Management. Lukasz Sulkowski is Professor of Economics at the Jagiellonian University in Cracow (Poland), at Clark University (USA) and at the University of Social Sciences in Lódź (Poland). He has published numerous books and articles on cognitive and methodological problems of management and marketing, on the management of family enterprises, on organizational culture and human capital. He participated in several international research projects funded by the EU, the National Science Centre, the Committee for Scientific Research and the Ministry of Science.
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