Przerzucalność w przód podatku od towarów i usług na rynku obuwia dziecięcego
Forward shifting of value added tax in the children’s shoe market

Summary/Abstract: The main objective of the article is to answer the question whether an increase in the value added tax rate on children’s shoes from 8% to 23% caused a proportional increase in prices. The author also tries to find out when the tax is shifted on consumers. The present analysis uses data about prices of shoes in three categories: men, women and children, gathered by Central Statistical Office, was used. The conclusion is that the increase of value added tax rate didn’t cause a proportional increase in prices of children’s shoes. That suggests that the tax burden was borne by entities which produce or trade children’s shoes or that the tax burden was shifted backward. It is possible to draw the conclusion that forward shifting of VAT in the children’s shoe market took place only under the assumption that tax shifting was a process which started long before the tax rate was actually increased.

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