Goods and services tax in the tax systems of selected countries of the European Union: a case study
Jolanta Maria Ciak () and
Agnieszka Gruszczynska ()
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Jolanta Maria Ciak: WSB University in Torun
Agnieszka Gruszczynska: WSB University in Torun
Ekonomia i Prawo, 2019, vol. 18, issue 3, 269-282
Motivation: In the face of globalisation and free exchange of goods in the European Union, information regarding the mechanism of the functioning of one of the basic sales taxes requires constant update. Therefore, it is necessary to have knowledge of using VAT in the Polish tax system with respect to solutions implemented and used in the neighbouring countries. Although the European Union aims at harmonisation of tax systems functioning in its countries, differences can still be observed not only in the scales and tax rates. Aim: The aim of the article is to compare goods and services tax functioning in Poland with selected EU member countries in the years 2007–2017. Particular emphasis is put on regulations concerning tax functioning as well as current rates in selected European Union countries i.e.: Germany and Great Britain, and Poland and Lithuania, also the role of the tax in the budget revenue system is presented. Results: Countries with stabilised economies (Great Britain and Germany) are characterised by less dynamic changes of tax rates, of the tax revenue structure or of tax revenue amount in relations to GDP. They are also characterised by a significant increase in revenue due to goods and services tax, but by a simultaneous smaller contribution in total tax revenue. Countries with developing economies in contrast (Poland and Lithuania) are characterised by significant dynamics, which was particularly visible during the world economic crisis. The contribution of goods and services tax in the tax revenue structure is higher, as are this tax rates.
Keywords: goods and services tax; tax and tax system; harmonisation of tax and tax systems (search for similar items in EconPapers)
JEL-codes: H25 H71 H2 (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:cpn:umkeip:v:18:y:2019:i:3:p:269-282
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