Determinants of the VAT gap. Pt 1

• Autorzy: Hoza Beata , Żabka Adam

Identyfikatory

DOI

10.29119/1641-3466.2021.153.11

• Języki publikacji: EN

Abstrakty

EN

Purpose: The purpose of the paper is to identify the determinants of the gap in Value Added Tax and to assess the measures already taken in order to seal this gap. Design/methodology/approach: The authors used statistical data derived from CASE reports prepared for the European Commission and numerical data contained in the Supreme Audit Office’s (NIK) reports on audits carried out by tax administration authorities. Findings: A thorough understanding of the VAT gap mechanism will facilitate implementation of appropriate measures to limit the scale of occurrence of tax offences. Systematic data collection, reliable research and interinstitutional cooperation in the field of tax fraud can significantly reduce this phenomenon. Determinants of the VAT gap do not only embrace tax fraud and tax evasion, although these two factors are the most important and are sometimes even identified with the concept of VAT gap. The size of the gap is also affected by other factors such as methodological errors, cyclical factors, grey area, problems with financial liquidity and bankruptcy of taxpayers. Research limitations/implications: The study is divided into two parts – the first one contains the definition and interpretation of the tax gap phenomenon and shows some tax frauds which are frequently cited as the main factor contributing to VAT gap. The second part contains a presentation of the remaining determinants of the gap such as methodological errors, cyclical factors, the grey area, problems with cash flow and bankruptcy of taxpayers. Practical implications: The aforementioned considerations were conducted to find the answer to the following questions: to what extent the state can limit the size of the tax gap and whether the factors shaping the size of the gap result only from the structure of this tax. Social implications: Identification of tax gap determinants can help design a set of effective tools which will reduce the size of this phenomenon. Originality/value: The article is addressed to all tax services responsible for the architecture of tax system and services responsible for tax collection.

Słowa kluczowe

EN

tax gap; VAT gap; Value Added Tax; VAT; tax fraud

PL

luka podatkowa; luka VAT; podatek od towarów i usług; VAT; oszustwo podatkowe

• Wydawca: Wydawnictwo Politechniki Śląskiej
• Czasopismo: Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
• Rocznik: 2021
• Tom: z. 153
• Strony: 155--164
• Opis fizyczny: Bibliogr. 15 poz.

Twórcy

autor

Hoza Beata

• Department of Finance and Information Technologies, Bielsko-Biała School of Finance and Law, Bielsko-Biała, Poland

• https://orcid.org/0000-0002-4533-3330

autor

Żabka Adam

• WSB University, Dąbrowa Górnicza, Poland

• https://orcid.org/0000-0001-5461-9317

Bibliografia

• 1. CASE (2012). Update Report to the Study to quantify and analyse the VAT Gap in the EU-27 Member States.
• 2. CASE (2013). Study to quantify and analyse the VAT Gap in the EU-27 Member States.
• 3. CASE (2015). Study to quantify and analyse the VAT Gap in the EU Member States.
• 4. CASE (2016). Study and Reports on the VAT Gap in the EU-28 Member States: 2016 Final Report.
• 5. CASE (2017). Study and Reports on the VAT Gap in the EU-28 Member States: 2017 Final Report.
• 6. CASE (2018). Study and Reports on the VAT Gap in the EU-28 Member States: 2018 Final Report.
• 7. CASE (2019). Study and Reports on the VAT Gap in the EU-28 Member States: 2019 Final Report.
• 8. Hoza, B., Żabka, A. (2018). IT Tools Used to Reduce the VAT Loophole – JPK_VAT, STIR, Split Payment Mechanism. The Scientific Journal of Bielsko-Biala School of Finance and Law, No. 3.
• 9. https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/tax_cooperation/combating_tax_fraud/reckon_report_sep2009.pdf, 18.04.2020.
• 10. Michalik, T. (2017). How the European Commission and European countries fight VAT fraud. CASE Seminar Proceedings/Zeszyty mBank CASE, no. 147, p. 16, http://www.case-research.eu/uploads/zalacznik/2017-06-27/How_the_European_Commission_and_ European_countries_fight_VAT_fraud.pdf, 18.04.2020.
• 11. Ożog, I. (ed.) (2017). Przestępstwa karuzelowe i inne oszustwa w VAT. Wolters Kluwer, Warsaw.
• 12. Raport na temat wielkości luki podatkowej w podatku VAT w Polsce w latach 2004-2017. MF Opracowania i Analizy no 3/2019, https://www.gov.pl/web/finanse/no-3-2019.
• 13. Reckon, L.L.P. (2009). Study to Quantify and Analyze the VAT Gap in the EU-25 Member States. Report commissioned by the European Commission, Directorate-General for Taxation and Customs Union.
• 14. Szczypińska, A. (2018). Co powoduje lukę w podatku VAT w Unii Europejskiej? MF Working Papers, 30. Ministerstwo Finansów w Polsce, ammended on June 14, 2019, https://www.gov.pl/web/finanse/luka-vat-w-ue-agnieszka-szczypinska, 18.04.2020.
• 15. The Chancellery of the Prime Minister of Poland (2010). Transakcje wewnątrzwspólnotowe ze szczególnym uwzględnieniem transakcji trójstronnych i łańcuchowych oraz dentyfikacja oszustw karuzelowych w handlu wewnątrzwspólnotowym. Warsaw, https://dsc.kprm.gov.pl/ sites/default/files/f38.pdf.