- Tytuł:
-
Rozwiązania prawne wprowadzone w latach 2015–2019 w Polsce w celu uszczelnienia systemu podatku od towarów i usług – analiza i ocena wpływu na dochody budżetowe, pewność obrotu gospodarczego i koszty prowadzenia działalności gospodarczej
Legal solutions introduced in 2015–2019 in Poland to tighten the VAT system: analysis and assessment of their impact on the state budget revenues, certainty of business transactions and costs of doing business - Autorzy:
- Nowak, Tomasz
- Powiązania:
- https://bibliotekanauki.pl/articles/2897994.pdf
- Data publikacji:
- 2020
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
VAT payer
input tax
carousel fraud
split payment
taxpayer register - Opis:
- This paper investigates the effects of legal solutions introduced to the VAT system in Poland in 2015–2019 to prevent VAT fraud, primarily carousel fraud, which caused the so-called tax gap. The article begins with chronological presentation of these solutions. In the second part the author formulates the criteria of certainty of business transactions in relation to VAT and on this basis he analyses the presented solutions. Next, he considers the costs incurred by the VAT payer to meet the obligations or requirements established by the introduced regulations. In the final section the effectiveness of the introduced solutions from the point of view of the state budget revenues from VAT is assessed.
- Źródło:
-
Studia BAS; 2020, 4(64); 51-67
2080-2404
2082-0658 - Pojawia się w:
- Studia BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł