Fiskalne aspekty podatku od towarów i usług w Polsce
Fiscal Aspects of Value Added Tax in Poland
Author(s): Tomasz BudzyńskiSubject(s): Economy, Public Finances
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: podatek VAT; dochody budżetowe; luka podatkowa;VAT; budget revenue; VAT gap
Summary/Abstract: The fiscal aspects of value added tax in Poland are presented in this article. The value added tax is one of the most profitable tax sources of Polish state budget. In this article, four essential issues are discussed: the role of value added tax in revenue system of state budget in Poland, determinants of fiscal efficiency of value added tax, increasing volume of tax arrears and problems of VAT gap in UE and Poland.
Journal: Annales Universitatis Mariae Curie-Skłodowska, Sectio H Oeconomia
- Issue Year: L/2016
- Issue No: 1
- Page Range: 611-619
- Page Count: 9
- Language: Polish