Analiza skutków finansowych projektu ustawy Ministerstwa Finansów o podatku od sprzedaży detalicznej
Analysis of the Financial Consequences of the Ministry of Finance Draft Law on Tax on Retail Sales

Summary/Abstract: Purpose – The answers to four questions: Is tax on retail trade as proposed by the MF strengthens small and medium-sized networks and shops? Have you created a mechanism for hindering or preventing large networks to the incidence of tax to consumers? Have franchisors been appropriately taxed? Is there a neutral tax system that equates the level of competitiveness of the medium networks and large ones? Design/methodology/approach – Used measures: to assess the financial situation indicator of cash flows to the net sales, to assess the impact of tax on the competitiveness indicator of competitive advantage, and neutral tax rates. The analysis was conducted for the tax system progressive and linear. Findings – Proposed by the MF solution will lead to the strengthening of the competitive position of large networks as a result of the introduction of too low an amount exempted from tax, an additional tax rate for trade on Saturdays, Sundays and holidays, too small a number of rates, too low the highest progressive tax rate, and to the destruction of small and medium-sized franchising networks. Originality/value – There was discovered other than the intended effects of the solutions of the draft law on tax on retail sales. It has been shown that there is a neutral, progressive tax system, which is not burdened with the negative effects of the MF proposal.

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