Analysis of the effectiveness of the reverse charge mechanism for commodities of steel introduced with an Act of 26 July 2013 in Poland
The aim of the analysis is to evaluate whether the introduction of the Act reversing VAT on certain steel products, which came into life on the 1 October 2013, reduced the VAT abuse in the circulation of those goods. It also evaluates whether there was an improvement of operating conditions for entrepreneurs involved in the steel industry.
The project covers the years 2010-2014 and consists of following elements:
- Description of the steel market in Poland
- Analysis of the volume of shadow economy in the steel products market
- Analysis of the financial situation of entities operating in the steel products market
- Analysis of the impact of legal changes on the Polish budget and economy
Sponsor: Ministry of Finance (Poland)