Reducing the Vat Gap in Poland
The main goal of the paper is to study the effectiveness of legal changes introduced in 2016 which were aimed at reduction of the VAT gap in Poland. The study consists of a normative, legal and quantitative analysis of data provided by the Ministry of Finance and shows the financial scale of VAT gap...
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| Format: | Article |
| Language: | English |
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University of Applied Sciences in Bielsko-Biała
2019-07-01
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| Series: | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
| Subjects: | |
| Online Access: | https://ssl.wsfip.edu.pl/index.php/asej/article/view/367 |
| _version_ | 1827309341353443328 |
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| author | Katarzyna Simińska-Domańska |
| author_facet | Katarzyna Simińska-Domańska |
| author_sort | Katarzyna Simińska-Domańska |
| collection | DOAJ |
| description | The main goal of the paper is to study the effectiveness of legal changes introduced in 2016 which were aimed at reduction of the VAT gap in Poland. The study consists of a normative, legal and quantitative analysis of data provided by the Ministry of Finance and shows the financial scale of VAT gap reduction. The thesis put forward in the paper assumes that the changes in law introduced in 2016 made it possible to effectively reduce the VAT gap in Poland and to tighten the system of VAT collection. The author managed to confirm the thesis in the course of the conducted research. The paper also emphasizes that the Polish tax on goods and services is well harmonized with its EU counterpart. Also the activities aimed at combating the phenomenon of VAT fraud seem to have brought positive results. At the same time, the central invoice register which is due to be implemented in July 2019, is expected to be a significant improvement. |
| first_indexed | 2024-04-24T19:38:31Z |
| format | Article |
| id | doaj.art-5535f667cb984bc7a3a2e8518f1489d1 |
| institution | Directory Open Access Journal |
| issn | 2543-9103 2543-411X |
| language | English |
| last_indexed | 2024-04-24T19:38:31Z |
| publishDate | 2019-07-01 |
| publisher | University of Applied Sciences in Bielsko-Biała |
| record_format | Article |
| series | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
| spelling | doaj.art-5535f667cb984bc7a3a2e8518f1489d12024-03-25T11:33:28ZengUniversity of Applied Sciences in Bielsko-BiałaZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej2543-91032543-411X2019-07-01232Reducing the Vat Gap in PolandKatarzyna Simińska-Domańska0Wyższa Szkoła Finansów i Prawa w Bielsku-Białej Finansnów i Technologii InformatycznychThe main goal of the paper is to study the effectiveness of legal changes introduced in 2016 which were aimed at reduction of the VAT gap in Poland. The study consists of a normative, legal and quantitative analysis of data provided by the Ministry of Finance and shows the financial scale of VAT gap reduction. The thesis put forward in the paper assumes that the changes in law introduced in 2016 made it possible to effectively reduce the VAT gap in Poland and to tighten the system of VAT collection. The author managed to confirm the thesis in the course of the conducted research. The paper also emphasizes that the Polish tax on goods and services is well harmonized with its EU counterpart. Also the activities aimed at combating the phenomenon of VAT fraud seem to have brought positive results. At the same time, the central invoice register which is due to be implemented in July 2019, is expected to be a significant improvement. https://ssl.wsfip.edu.pl/index.php/asej/article/view/367Value Added Taxtax auditsfraudsreducing the VAT gap |
| spellingShingle | Katarzyna Simińska-Domańska Reducing the Vat Gap in Poland Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej Value Added Tax tax audits frauds reducing the VAT gap |
| title | Reducing the Vat Gap in Poland |
| title_full | Reducing the Vat Gap in Poland |
| title_fullStr | Reducing the Vat Gap in Poland |
| title_full_unstemmed | Reducing the Vat Gap in Poland |
| title_short | Reducing the Vat Gap in Poland |
| title_sort | reducing the vat gap in poland |
| topic | Value Added Tax tax audits frauds reducing the VAT gap |
| url | https://ssl.wsfip.edu.pl/index.php/asej/article/view/367 |
| work_keys_str_mv | AT katarzynasiminskadomanska reducingthevatgapinpoland |