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

Grzegorz Poniatowski

CASE - Center for Social and Economic Research; Warsaw School of Economics (SGH)

Jaroslaw Neneman

Lazarski University

Tomasz Michalik

CASE - Center for Social and Economic Research

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

Poniatowski, Grzegorz and Neneman, Jaroslaw and Michalik, Tomasz, VAT Non-Compliance in Poland Under Scrutiny (June 28, 2016). mBank – CASE Seminar Proceedings, No. 142/2016. Available at SSRN: https://ssrn.com/abstract=2813160 or http://dx.doi.org/10.2139/ssrn.2813160

Grzegorz Poniatowski (Contact Author)

CASE - Center for Social and Economic Research ( email )

Al. Jana Pawła II 61/212
Warsaw, 01-031
Poland

Warsaw School of Economics (SGH) ( email )

aleja Niepodleglosci 162
PL-Warsaw, 02-554
Poland

Jaroslaw Neneman

Lazarski University ( email )

Świeradowska 43 Warszawa
Warsaw, 02-662
Poland

Tomasz Michalik

CASE - Center for Social and Economic Research ( email )

Al. Jana Pawła II 61/212
Warsaw, 01-031
Poland

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