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Zmiany w podatku VAT w kontekscie przeciwdzialania zjawisku unikania i uchylania sie od opodatkowania w latach 2016–2018 (Changes in Value Added Tax in the Context of Counteracting Tax Avoidance and Tax Evasion at Years 2016–2018)

Author

Listed:
  • Robert Wolanski

    (Wydzial Zarzadzania Uniwersytet Warszawski)

Abstract

The article discusses the problem of legal changes in VAT introduced in 2016–2018, which counteracting the avoidance and evasion of this tax. The purpose of this article is to determine causes, methods and effects of introducing these changes. To realize the purpose of article, as a research method, used the overview of selected literature, legal acts and statistical data on tax evasion and avoidance. As the result of the article is the verification of following thesis: the legitimacy of choosing VAT to reduce the tax gap, simultaneously increasing budget revenues; changes in VAT lead to a??reduction of avoidance and evasion, at the same time greatly complicate the application and settlement of this tax; negative effects of introduced changes for the smallest enterprises (especially micro and small).

Suggested Citation

  • Robert Wolanski, 2018. "Zmiany w podatku VAT w kontekscie przeciwdzialania zjawisku unikania i uchylania sie od opodatkowania w latach 2016–2018 (Changes in Value Added Tax in the Context of Counteracting Tax Avoidance and T," Research Reports, University of Warsaw, Faculty of Management, vol. 2(29), pages 109-119.
    • Handle: RePEc:sgm:resrep:v:2:i:29:y:2018:p:109-119
    as

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    File URL: http://www.sim.wz.uw.edu.pl/sites/default/files/artykuly/sim_2018_2_2_r_wolanski.pdf
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    References listed on IDEAS

    as
    1. Andrea Gebauer & Chang Woon Nam & Rüdiger Parsche, 2007. "Can Reform Models of Value Added Taxation Stop the VAT Evasion and Revenue Shortfalls in the EU?," Journal of Economic Policy Reform, Taylor and Francis Journals, vol. 10(1), pages 1-13.
    2. Keen, Michael & Lockwood, Ben, 2010. "The value added tax: Its causes and consequences," Journal of Development Economics, Elsevier, vol. 92(2), pages 138-151, July.
    3. Gupta, Rangan, 2008. "Tax evasion and financial repression," Journal of Economics and Business, Elsevier, vol. 60(6), pages 517-535.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    VAT; avoidance; evasion; taxation;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

    Statistics

    Access and download statistics

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