Efektywność polskiego systemu VAT w świetle wzrostu skali oszustw podatkowych

• Authors: Malesa Michał

Title variants

The effectiveness of Polish VAT system during the increase of the scale of tax fraud

• Languages of publication: PL

Abstracts

This paper contains a study regarding the effectiveness of the system of value added tax (VAT), especially in terms of increasing scale of tax frauds. The main aim of this article is to present whether the polish VAT system is working properly. The conclusion were based on the analysis of economic data (including economic growth, unemployment, price index and consumption) tax budget revenues, tax gap and the results of tax audits. Conclusion is that the Polish VAT system is in crisis and requires corrective action. In the opinion of the author, in the current situation there is no reason to change the system of taxation of consumption. There are indicated examples of corrective actions, along with the attempt to be evaluated. Some of them have already been implemented (i.e. warning letter, the joint action of whole administration), part of it is still in the planning phase (i.e. changes to the reverse charge mechanism, the measurement of the tax gap) and the other are being author's proposal (i.e. the elimination of tax rates and the introduction of a single rate for all products).

Keywords

EN

the effectiveness of the tax system; VAT; tax fraud; tax carousels; corrective actions

• Publisher: Państwowa Wyższa Szkoła Zawodowa w Płocku
• Journal: Zeszyty Naukowe PWSZ w Płocku. Nauki Ekonomiczne
• Year: 2015
• Volume: 2(22)
• Pages: 259-270

Contributors

author

Malesa Michał

• Szkoła Główna Handlowa w Warszawie