Uchylanie się od opodatkowania podatkiem od towarów i usług - identyfikacja przyczyn zjawiska w Polsce oraz określenie skutków jego występowania
Value Added Tax Evasion – Identyfying the Causes of Phenomenon in Poland and Determinig the Effects of Its Occurance

Summary/Abstract: Purpose – Defining tax evasion in the light of existing system regulations, identifying the causes ofthis phenomenon and determining the scale of its occurrence in Poland. Design/Methodology/approach – The study was based on a literature survey on VAT, an analysis of existingVAT regulations. The scale of the tax evasion phenomenon is based on existing estimates of the VAT gap (Institutefor Advanced Studies, PricewaterhouseCoopers). Findings – The VAT gap in Poland is relatively large compared to EU countries. Its size influences the state ofpublic finances. In the years 2007–2013 the gap was lower than the deficit of the public finance sector and inthe following years it exceeded its value. Reducing the gap between theoretical and real VAT revenues can thushave a significant impact on deficit reduction and even a surplus. Originality/value – The VAT gap is a fundamental measure of the efficiency of enforcement of VAT charges andthe compliance of taxpayers with their fiscal obligations.

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