VAT Non-Compliance in Poland Under Scrutiny
mBank – CASE Seminar Proceedings, No. 142/2016
69 Pages Posted: 23 Jul 2016 Last revised: 25 Jul 2016
Date Written: June 28, 2016
Abstract
Since 2009, despite constant growth in the tax base and only slight variations in effective rates, the trend in VAT revenue in Poland has been reversed, and inflows have become less stable. The ongoing decline in VAT collection and the increase in the uncertainty related to the main component of budget revenues is a very important problem, which in the light of growing budget spending may threaten the stability of public finances.
Three experts: Grzegorz Poniatowski, dr. Jarosław Neneman and Tomasz Michalik examine the structure and the causes of the VAT gap as well as the legal context and possible methods of improving VAT compliance at national and European level.
Keywords: Economics and Finance, Macroeconomics and Monetary Economics
JEL Classification: E, E02, E5, E6, E42
Suggested Citation: Suggested Citation
Grzegorz Poniatowski (Contact Author)
CASE - Center for Social and Economic Research ( email )
Al. Jana Pawła II 61/212
Warsaw, 01-031
Poland
Tomasz Michalik
CASE - Center for Social and Economic Research ( email )
Al. Jana Pawła II 61/212
Warsaw, 01-031
Poland
