@Article{591808,
     author = "Leszek Borowiec",
     title = "Podatek VAT jako dochód budżetu państwa w latach 2005-2016 a luka podatkowa = Value Added Tax as the income of the State budget in the years 2005-2016 and the tax gap ",
     year =  2017,
     volume =  ,
     number =  3 (21),
     journal =  Zarządzanie. Teoria i Praktyka,
     pages =  s. 39-46,
    }