Decyzje optymalizacyjne w podatku od towarów i usług

Kamil Zubelewicz

Gospodarka Narodowa-The Polish Journal of Economics, 2004, vol. 2004, issue 7-8

Abstract: The essence of the tax on goods and services is that it is chargeable on value added by subsequent enterprises. Nevertheless, the larger the number of tax rates and the broader the scope of exemptions, the less the actual taxation base resembles value added. VAT has a double nature - it is chargeable on final consumption, but enterprises can claim a refund of the VAT paid on their purchases. This privilege, however, is often abused when an entrepreneur receives VAT reimbursement on his and his family’s consumption. Given the legislation in force, increasing the number of taxpayers results not in higher budgetary revenue, but in additional obligations for citizens and for revenue offices. VAT is a tax affected by mass fraud, rendered possible by inefficient controls. Since it is virtually impossible to inspect 1.5 million businesses, it is necessary to reduce the number of taxpayers registering incomes and expenditures. This can be done by means of excluding most natural persons conducting business activity from the group of taxpayers (except for taxation of imports).

Keywords: Agribusiness; Financial Economics (search for similar items in EconPapers)
Date: 2004
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Persistent link: https://EconPapers.repec.org/RePEc:ags:polgne:355482

DOI: 10.22004/ag.econ.355482

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