Collection Dilemmas and Performance Measures of the Value-Added Tax in Germany and Poland
In the European Union Member States, value-added tax (VAT) is undergoing a continuous process of harmonization, which was initiated in the 1960s by the introduction of the First and Second Council Directives and which resulted in the implementation of the common tax assessment base. Currently, the E...
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| Format: | Article |
| Language: | English |
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Sciendo
2018-06-01
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| Series: | International Journal of Management and Economics |
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| Online Access: | https://doi.org/10.2478/ijme-2018-0009 |
| _version_ | 1828943618405040128 |
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| author | Hybka Małgorzata Magdalena |
| author_facet | Hybka Małgorzata Magdalena |
| author_sort | Hybka Małgorzata Magdalena |
| collection | DOAJ |
| description | In the European Union Member States, value-added tax (VAT) is undergoing a continuous process of harmonization, which was initiated in the 1960s by the introduction of the First and Second Council Directives and which resulted in the implementation of the common tax assessment base. Currently, the European Union VAT system faces multiple challenges related in particular to the negative side effects of certain design features and progressing globalization. The main aim of this article is to discuss some dilemmas of the common VAT model. Particular attention is placed on the fiscal consequences of VAT preferences, as well as on the origins, components, and implications of the VAT gap. For the purpose of this analysis, 2 neighboring countries were selected, namely, Germany and Poland. On the basis of the national and Eurostat data, the author calculates the most significant VAT performance indicators and reviews the factors decreasing VAT efficiency in these countries in comparison to other European Union Member States. |
| first_indexed | 2024-12-14T04:18:29Z |
| format | Article |
| id | doaj.art-f574ead09a5d4a47a92854c639d7705e |
| institution | Directory Open Access Journal |
| issn | 2299-9701 |
| language | English |
| last_indexed | 2024-12-14T04:18:29Z |
| publishDate | 2018-06-01 |
| publisher | Sciendo |
| record_format | Article |
| series | International Journal of Management and Economics |
| spelling | doaj.art-f574ead09a5d4a47a92854c639d7705e2022-12-21T23:17:28ZengSciendoInternational Journal of Management and Economics2299-97012018-06-0154211012110.2478/ijme-2018-0009ijme-2018-0009Collection Dilemmas and Performance Measures of the Value-Added Tax in Germany and PolandHybka Małgorzata Magdalena0Department of Public Finance, Faculty of Economics, Poznań University of Economics and Business, Poznań, PolandIn the European Union Member States, value-added tax (VAT) is undergoing a continuous process of harmonization, which was initiated in the 1960s by the introduction of the First and Second Council Directives and which resulted in the implementation of the common tax assessment base. Currently, the European Union VAT system faces multiple challenges related in particular to the negative side effects of certain design features and progressing globalization. The main aim of this article is to discuss some dilemmas of the common VAT model. Particular attention is placed on the fiscal consequences of VAT preferences, as well as on the origins, components, and implications of the VAT gap. For the purpose of this analysis, 2 neighboring countries were selected, namely, Germany and Poland. On the basis of the national and Eurostat data, the author calculates the most significant VAT performance indicators and reviews the factors decreasing VAT efficiency in these countries in comparison to other European Union Member States.https://doi.org/10.2478/ijme-2018-0009value-added taxcollection performancetax gaptax expenditurestax fraudgermanypolandh20h21h26 |
| spellingShingle | Hybka Małgorzata Magdalena Collection Dilemmas and Performance Measures of the Value-Added Tax in Germany and Poland International Journal of Management and Economics value-added tax collection performance tax gap tax expenditures tax fraud germany poland h20 h21 h26 |
| title | Collection Dilemmas and Performance Measures of the Value-Added Tax in Germany and Poland |
| title_full | Collection Dilemmas and Performance Measures of the Value-Added Tax in Germany and Poland |
| title_fullStr | Collection Dilemmas and Performance Measures of the Value-Added Tax in Germany and Poland |
| title_full_unstemmed | Collection Dilemmas and Performance Measures of the Value-Added Tax in Germany and Poland |
| title_short | Collection Dilemmas and Performance Measures of the Value-Added Tax in Germany and Poland |
| title_sort | collection dilemmas and performance measures of the value added tax in germany and poland |
| topic | value-added tax collection performance tax gap tax expenditures tax fraud germany poland h20 h21 h26 |
| url | https://doi.org/10.2478/ijme-2018-0009 |
| work_keys_str_mv | AT hybkamałgorzatamagdalena collectiondilemmasandperformancemeasuresofthevalueaddedtaxingermanyandpoland |