W kierunku jednej stawki VAT – korzyści i wyzwania na przykładzie Polski
Towards Single VAT Rate – Benefits and Challenges on the Example of Poland
Author(s): Tomasz TratkiewiczSubject(s): Economy, Public Finances
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: VAT; podatek od towarów i usług; struktura stawek; średnia stawka; jedna stawka;VAT; goods and services tax; rate structure; average rate; single rate
Summary/Abstract: The aim of the study is to present proposals related to the effectiveness of most widespread models of VAT rates, characterize the current model in Poland and formulate initial proposals regarding its capacity or, possibly, the necessity to change. Furthermore, since the study seeks to formulate highly desirable GST (goods and services tax) rate model in Poland, an attempt was also made to evaluate the possibility of its introduction.
Journal: Annales Universitatis Mariae Curie-Skłodowska, Sectio H Oeconomia
- Issue Year: L/2016
- Issue No: 1
- Page Range: 601-610
- Page Count: 10
- Language: Polish