Podatek od towarów i usług – projektowane scenariusze zmian

The Goods and Services Tax is a form of value added tax – a levy that is a basic construct for the taxation of consumption in most modern, highly-developed countries. In addition, this levy is also subject to harmonisation within the provisions of Community law. Consequently, any changes in the sphere of the domestic structure of The Goods and Services Tax do not only have to be compatible with the provisions of the Constitution of the Republic of Poland and the norms of Community law but should also take into account the international context of transactions, i.e. the assumptions adopted in other countries, also outside the European Union. Factors of a political and economic nature are also significant, in particular the necessity to fulfil the basic functions of the State during the time of the economic crisis, as well as to adjust the legal regulations to the available means of conducting transactions that change due to technological progress. The article discusses the basic factors and restrictions that should be taken into account in the process of proposing amendments to the Goods and Services Act. It also discusses the assumptions, made at the Community and international levels, which will directly determine the directions for the reform of the value added tax system, both in short-term and long-term perspectives.