Tax-Free System at Polish-Belarusian Border
Crossings between 2012 and 2020:
Selected Aspects
Tax-Free System at Polish-Belarusian Border
Crossings between 2012 and 2020:
Selected Aspects
Author(s): Marta MaksimczukSubject(s): International relations/trade, Fiscal Politics / Budgeting
Published by: Instytut Historii im. Tadeusza Manteuffla Polskiej Akademii Nauk
Keywords: Tax-Free; VAT refund to travellers; EU external border; export of Polish border provinces to Belarus; benefi ts of travellers’ export;
Summary/Abstract: Th e study presents the functioning of the Tax-Free system at Polish-Belarusian border crossings in 2012–20 in the context of changes in the export of Poland andborder provinces (Podlaskie and Lubelskie) to Belarus. Due to the availability of data, researchon travellers’ exports and trade relations was possible for selected years of the procedure’soperation, i.e. between 2012 and 2020. Th is period covers the time between two major crises –the global fi nancial crisis of 2008 and the COVID-19 pandemic. With the post-crisis economicrecovery in Poland and Belarus, there was a dynamic increase in mutual goods exchange andtravellers’ export conducted under the Tax-Free regime at Poland’s eastern border. A descriptiveand analytical method was used to verify the research hypothesis related to the impact of theTax-Free system on trade and export growth in this region.
Journal: Studia z Dziejów Rosji i Europy Środkowo-Wschodniej
- Issue Year: 59/2024
- Issue No: Sp.
- Page Range: 181-197
- Page Count: 17
- Language: English
