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

100%
Pastuszka J.
Kontrola Państwowa
|
2014
|
vol. 59
|
issue 6 (359)
151-162
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.
2
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Dysfunkcyjność podatku od towarów i usług - VAT skutecznym środkiem dochodów fiskalnych?

100%
Pastuszka J.
Kontrola Państwowa
|
2014
|
vol. 59
|
issue 4(357)
131-146
EN
In theory, the VAT is not a cumulative tax and it is neutral as for revenues and costs in entities that are obliged to pay it. While in practice, due to the possibility of introducing “empty” invoices into legal circulation, both in domestic and Community transactions, the VAT system proves defective and exposed to distortions that result in huge losses in the Member States’ budgets. The level and scale of fraudulent activities that result in fiscal abuse have been growing regularly and systematically which may, in the short-term perspective, completely disturb the VAT system balance, and more so in the long term perspective.
3
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Planowane rozwiązania ograniczające lukę podatkową VAT w Polsce. Nowe metody wykrywania nieprawidłowości i ich eliminacji

100%
Pastuszka J.
Kontrola Państwowa
|
2016
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vol. 61
|
issue 4 (369)
102-119
EN
The tax gap, understood as the difference between the planned (potential) tax incomes to the state budget and the actual amounts of taxes paid by the taxpayers, is influenced by numerous factors. These include all activities undertaken by entrepreneurs aimed at hiding transactions for which taxes should be paid. A special group of such activities are VAT frauds. In his article, the author presents the most important information on illegal practices related to VAT calculation, as well as changes proposed by the Polish government aimed at reducing the respective tax gap. The planned solutions have been assessed from the perspective of their advantages and flaws that directly affect the stability of the operational and legal environment of the taxpayers and the tax administration.
4
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Podatek VAT w transakcjach wewnątrz Unii Europejskiej – system przejściowy, docelowy czy podatek od sprzedaży

100%
Pastuszka J.
Kontrola Państwowa
|
2012
|
vol. 57
|
issue 4(345)
102-118
EN
The analysis of the issue comprises the assessment of the present “destination based” VAT system, and information related to the impossibility of introducing a system for trans-border transactions that would provide taxation at origin. Simultaneously, the author discusses priority directions of the European Union’s activities aimed at improving the mechanism and ways of calculating the value added tax. He also describes the nature of the sales tax, presenting the advantages and disadvantages of its potential establishment in the EU. The author focuses on an evaluation of Community regulations, opinions and reports elaborated by European bodies, and materials from discussions on the issue.
5
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Przyszłość VAT w zjednoczonej Europie

100%
Pastuszka J.
Przyszłość. Świat-Europa-Polska
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2012
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issue 1
120-127
PL
Artykuł omawia dążenie Unii Europejskiej do skutecznych i kompatybilnych rozwiązań w zakresie stosowania podatku VAT w różnych krajach oraz działania podejmowane w tym kierunku.
EN
The paper discusses the endeavor of European Union to achieve efficient and compatible solutions for implementing VAT in diverse countries and actions taken in that direction.
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