Academic Scientific JournalsPrevention of the Loss of VAT Revenues – An Attempt at Evaluation of New Legal Instruments
DOI:
https://doi.org/10.4467/22996834FLR.19.021.11277Keywords:
budget, revenues, VAT, instrumentsAbstract
The article discusses new regulations implemented in Poland with a view to increasing budgetary VAT revenues through sealing the system, and in particular through reducing tax fraud. The Author's main objective is an analysis of the various available instruments and their evaluation from the perspective of improvement of the effectiveness of tax collection, but also from the perspective of protection of taxpayers' rights, for the actions of the fiscal apparatus cannot be overly burdensome on entrepreneurs as they hinder their development. The article, which utilises the comparative and statistical method, features an analysis of legislation
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References
Agha A., Haughton J.: Designing VAT Systems: Some Efficiency Considerations, “The Review of Economics and Statistics”, 1996, Vol. 78, No. 2.
Gajewski D.: Kilka uwag na temat uszczelniania luki VAT w Polsce [Several remarks on closing the VAT gap in Poland], in: Glumińska-Pawlic, J. (Ed.): Uszczelnianie msystemu podatkowego – sukces czy porażka? [Closing the loopholes in the tax system – a success or failure], Katowice: AM Poligrafia, 2018.
Glumińska-Pawlic J.: Konsolidacja aparatu skarbowego jako instrument uszczelniania systemu podatkowego [Consolidation of the fiscal apparatus as an instrument designed to close the loopholes in the tax system], in: Glumińska-Pawlic, J. (Ed.) : Uszczelnianie systemu podatkowego – sukces czy porażka? [Closing the loopholes in the tax system – a success or failure?], Katowice: AM Poligrafia, 2018.
Radzikowski, K.: Nowelizacja kodeksu karnego i kodeksu karnego skarbowego w zakresie tzw. przestępstw fakturowych – wybrane zagadnienia [Amendments to the penal code and penal fiscal code in respect of so-called invoice crime – selected issues], „Przegląd Podatkowy [Tax Review]” nr 3/2017.
Radzikowski, K.: Czy zmiany legislacyjne z lat 2016-18 uszczelniające podatek od towarów i usług okażą się skuteczne? [Will the legislative changes from the period 2016-2018 closing the loopholes in the VAT prove effective?], in: Glumińska-Pawlic, J. (Ed.): Uszczelnianie systemu podatkowego – sukces czy porażka? [Closing the loopholes in the tax system – a success or failure?], Katowice: AM Poligrafia, 2018.
Rutkowski, K.: in.: Brzeziński B., Lasiński-Sulecki K., Morawski W. (Ed.): Poprawa efektywności systemu podatkowego. Nowe narzędzia prawne w VAT i akcyzie [Improving the effectiveness of the tax system. New legal tools in the VAT and excise duty], Warsaw 2018.
Strzelec, D.: Nowe zasady kontroli przestrzegania przepisów prawa podatkowego – realna czy iluzoryczna poprawa sytuacji kontrolowanych? [New rules for controlling compliance with tax law provisions – a real improvement of the situation of the auditees or an illusion?], “Przegląd Podatkowy [Tax Review]” nr 3/2017.
Legal Acts:
Act of 7 July 2016 changing the act on VAT and some other acts (Journal of Laws, item 1052/2016).
Act of 22 July 2016 changing the Energy Law and some other acts (Journal of Laws, item 1165/2016).
Act of 16 November on 2016 on National Revenue Administration (Journal of Laws, item 1947, as amended; i.e. Journal of Laws of 2018, item 508, as amended).
Act of 16 November 2016 – Provisions introducing the Act on National Revenue Administration (Journal of Laws, item 1948, as amended).
Act of 1 December 2016 changing the act on VAT and some other acts (Journal of Laws, item 2024/2016).
Act of 10 February 2017 changing the Penal Code and some other acts (Journal of Laws, item 244/2017).
Act of 23 March 2017 changing the Penal Code and some other acts (Journal of Laws, item 768/2017).
Act of 24 November 2017 Amending Certain Acts to Combat the Use of the Financial Sector to Commit Treasury Fraud (Journal of Laws, item 2149/2017).
Act of 15 December 2017 changing the act on VAT and some other acts (Journal of Laws, item 62/2018).
Act of 6 March 2018 – the Business Law (Journal of Laws, item 646, as amended).
Internet Resources:
PwC report "Countering shadow economy. Impact of regulations on liquid fuel industry", drawn up for the Global Compact Network Poland and Polish Oil Industry and Trade Organisation], Online at: http://ungc.org.pl/wp-content/uploads/2018/06/raport-paliwo-final-pojed.pdf.
Annual report by the Polish Oil Industry and Trade Organisation (POPiHN) for the years 2016, Online at: http://www.popihn.pl/raporty2.php.
Annual report by the Polish Oil Industry and Trade Organisation (POPiHN) for the years 2017, Online at: http://www.popihn.pl/raporty2.php.
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