Podatek od towarów i usług i jego ściągalność w Polsce
Tax on Goods and Services and Its Exaction in Poland
Author(s): Janina KotlińskaSubject(s): Economic policy, Public Finances, Fiscal Politics / Budgeting, Corruption - Transparency - Anti-Corruption
Published by: Instytut Nauk Ekonomicznych Polskiej Akademii Nauk
Keywords: tax on goods and services (VAT); tax arrears; tax gap; grey market; tightening of tax collection;
Summary/Abstract: The tax on goods and service (VAT) is the largest source of fiscal revenues in Poland, though a significant part of amounts due from this tax is not paid to the state budget. The article brings many informations about this tax, gaps and leakages existing in its collection and the attempts to tighten up its exaction. The author presents many statistical data from the period 2000–2017, which illustrate the proceeds from VAT compared with total tax revenues and total state budget income, the amounts and structure of tax arrears and tax gap related to unregistered economic activity. The author describes also the steps taken by state authorities aimed at improving the exaction of tax due.
Journal: Ekonomista
- Issue Year: 2018
- Issue No: 5
- Page Range: 595-617
- Page Count: 23
- Language: Polish
