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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)

Robert Wolanski ()
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Robert Wolanski: Wydzial Zarzadzania Uniwersytet Warszawski

Research Reports, 2018, vol. 2, issue 29, 109-119

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).

Keywords: VAT; avoidance; evasion; taxation (search for similar items in EconPapers)
JEL-codes: M21 (search for similar items in EconPapers)
Date: 2018
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