The objective of the paper is to assess the effectiveness of Value Added Tax (VAT) collection in Poland, in the period between January 2005 and April 2017, based on the research procedure proposed by the author. In the paper, a research method based on dynamics indices and efficiency index, including the C-efficiency index and the tax gap index, was used. The results of the research indicate that in the analysed period there are significant differences in the effectiveness of VAT collection in Poland. The worst result was achieved for the years 2013–2014 and the best for the years 2007–2008. In the case of the effectiveness of the collection in quarterly periods, the best results were obtained for the first quarter of 2007 and the first quarter of 2017. This article is one of the few articles in the national literature that analyses the effectiveness of VAT collection in Poland.
PL
Celem artykułu jest ocena skuteczności realizacji dochodów podatkowych z VAT w Polsce w okresie od stycznia 2005 r. do kwietnia 2017 r. dokonana na podstawie zaproponowanej przez autora procedury badawczej. W artykule wykorzystano metodę badawczą opartą na indeksach dynamiki oraz wskaźniku skuteczności, w tym: wskaźniku C-efektywność oraz luki podatkowej. W wyniku przeprowadzonych badań stwierdzono, że w analizowanym okresie występują znaczące różnice w skuteczności realizacji dochodów z VAT w Polsce. Najgorsze wyniki osiągnięto przy tym dla lat 2012–2013, a najlepsze dla lat 2007–2008. W przypadku analizy skuteczności realizacji dochodów w okresach kwartalnych najlepsze wyniki uzyskano dla I kwartału 2007 r. oraz I kwartału 2017 r. Artykuł jest jednym z nielicznych w literaturze krajowej opracowań poruszających problem analizy i oceny skuteczności realizacji dochodów z VAT w Polsce. Słowa kluczowe: VAT, wskaźniki skuteczności, luka podatkowa.
Purpose: The article presents the results of the analysis of the employment and salary policy in Polish public administration in the period of 2002-2011 in terms of public administration management in times of the financial crisis and the competitiveness of employment in government administration. The authors of the article examine the effectiveness of the subsequent government efforts to institute “a cheap state”. They have assumed that in the examined period the effectiveness of government administration did not change considerably. Originality: The presented analysis covers such issues as: identifying the determinants of changes in salary and employment rates in government administration; an analysis of the relevant major legal institutions; a study of the main changes in the salary and employment policy in government administration; an analysis of the employment and remuneration budget in public administration; an assessment of the changes in the effectiveness of the functioning of government administration. Methodology: In their studies the authors conduct inductive and deductive reasoning by means of the following research techniques: an analysis of legal acts, strategic government documents and reports of the Supreme Audit Office (NIK); a statistical dynamics and structure analysis; a comparative analysis and a one-dimensional analysis of public expenditure efficiency.
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