07 Jun 2016
Financial sector, Europe, VAT, taxes, budget policy

VAT non-compliance in Poland under scrutiny

Since 2009, despite constant growth in the tax base  and  only  slight  variations  in  effective  rates,  the  trend  in  VAT revenue in Poland has been reversed, and inflows have become less stable. The ongoing decline in VAT collection and the increase in the uncertainty related to the main component of budget revenues is a very important problem, which in the light of growing budget spending may threaten the stability of public finances.

In the new mBank - CASE Seminar Proceedings three experts: Grzegorz Poniatowski, dr. Jarosław Neneman and Tomasz Michalik examine the structure and the causes of the VAT gap as well as the legal context and possible methods of improving VAT compliance at national and European level.