Podatek od sprzedaży zamiast VAT? - potrzebna reforma systemu fiskalnego UE

• Authors: Jacek Pastuszka

Title variants

EN

Sales Tax Instead of VAT? – a Reform of the EU Fiscal System Needed

• Languages of publication: PL

Abstracts

EN

It is extremely important to provide financial stability of the world economies, as well as fiscal harmonisation of tax systems. Attempts made to construct a new model of the tax system are also of great interest these days. In his article, the author presents economic, financial and legal arguments in favour of the thesis that VAT should be replaced with a sales tax in the European Union. These arguments are presented in two ways: in an analysis of VAT functioning in the EU, and in a comparative study (the tabular system) of VAT and the indirect tax system that is used in the USA. In his critical assessment of the system, the author also refers to the Polish economy, namely the amendments introduced to the Act on VAT in 2013.

Keywords

EN

Fiscal System; tax systems; VAT

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2014
• Volume: 59
• Issue: 6 (359)
• Pages: 151-162

Dates

published

2014-12

Contributors

author

Jacek Pastuszka

• Urząd Kontroli Skarbowej w Kielcach

References

• Pastuszka J. 2012. „Podatek VAT w transakcjach wewnątrz Unii Europejskiej – system przejściowy, docelowy czy podatek od sprzedaży”. Kontrola Państwowa 4: 102-118.
• Pastuszka J. 2014. „Dysfunkcyjność podatku od towarów i usług – VAT skutecznym środkiem dochodów fiskalnych”. Kontrola Państwowa 4:131-146.
• Pastuszka J. 2012. „Przyszłość VAT w zjednoczonej Europie”. Monitor Podatkowy 8: 17-21.
• Sońta W., J. Pastuszka. 2012. Tax harmonization in the European Union – debatable priority. In Management of organizations in real and virtual environment. Opportunities and challenges IV [CD]. Banska Bystrica: Ekonomická fakulta UMB.

Identifiers

ISSN

0452-5027