Patologie „instrumentów uszczelniających” podatek od towarów i usług na przykładzie krajowego odwrotnego obciążenia
The Pathologies of ‘Tightening Instruments’ Used with Respect to Value-added Tax, as Exemplified by the National Reverse Charge

Summary/Abstract: The article discusses the changes introduced in Poland’s value-added tax (VAT) between 2011 and 2020, particularly the national reverse charge, whose declared purpose was to ‘tighten’ the tax, i.e. eliminate or close the loopholes in the VAT system, inhibit the mass-scale tax evasion and inhibit undue refunds of VAT. The author argues that restricting the pathological effects of the tax concerned has only proved successful with but a part of the tightening instruments imposed in the said period whilst most of the mechanisms and/or procedures were apparent actions. Added to which, the national reverse charge as introduced and extended in 2011–2019 has exacerbated the shortcomings of VAT, thus affecting its fiscal efficiency. The instrument in question has actually resulted in an elimination of the taxation of the actions covered by it and in increased refund amounts. The repeal of national reverse charge in 2019 has been one of the major operations carried out in view of tightening the VAT.

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