- Tytuł:
-
Efektywność polskiego systemu VAT w świetle wzrostu skali oszustw podatkowych
The effectiveness of Polish VAT system during the increase of the scale of tax fraud - Autorzy:
- Malesa, Michał
- Powiązania:
- https://bibliotekanauki.pl/articles/446947.pdf
- Data publikacji:
- 2015
- Wydawca:
- Mazowiecka Uczelnia Publiczna w Płocku
- Tematy:
-
the effectiveness of the tax system
VAT
tax fraud
tax carousels
corrective actions - Opis:
- This paper contains a study regarding the effectiveness of the system of value added tax (VAT), especially in terms of increasing scale of tax frauds. The main aim of this article is to present whether the polish VAT system is working properly. The conclusion were based on the analysis of economic data (including economic growth, unemployment, price index and consumption) tax budget revenues, tax gap and the results of tax audits. Conclusion is that the Polish VAT system is in crisis and requires corrective action. In the opinion of the author, in the current situation there is no reason to change the system of taxation of consumption. There are indicated examples of corrective actions, along with the attempt to be evaluated. Some of them have already been implemented (i.e. warning letter, the joint action of whole administration), part of it is still in the planning phase (i.e. changes to the reverse charge mechanism, the measurement of the tax gap) and the other are being author's proposal (i.e. the elimination of tax rates and the introduction of a single rate for all products).
- Źródło:
-
Zeszyty Naukowe PWSZ w Płocku. Nauki Ekonomiczne; 2015, 2(22); 259-270
1644-888X - Pojawia się w:
- Zeszyty Naukowe PWSZ w Płocku. Nauki Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł