EFEKTYWNOŚĆ POLSKIEGO SYSTEMU VAT W ŚWIETLE WZROSTU SKALI OSZUSTW PODATKOWYCH

Abstract

Summary
This paper contains a study regarding the effectiveness of the system of value added tax
(VAT), especially in terms of increasing scale of tax frauds. The main aim of this article is to
present whether the polish VAT system is working properly. The conclusions were based on
the analysis of economic data (including economic growth, unemployment, price index and
consumption) tax budget revenues, tax gap and the results of tax audits. Conclusion is that
the Polish VAT system is in crisis and requires corrective action. In the opinion of the author,
in the current situation there is no reason to change the system of taxation of consumption.
There are indicated examples of corrective actions, along with the attempt to be evaluated.
Some of them have already been implemented (i.e. warning letter, the joint action of whole
administration), part of it is still in the planning phase (i.e. changes to the reverse charge
mechanism, the measurement of the tax gap) and the other are being the author’s proposal
(i.e. the elimination of tax rates and the introduction of a single rate for all products).
Key words: The effectiveness of the tax system, VAT, tax fraud, tax carousels, corrective
actions