Sealing of the VAT tax system in Poland in 2016-2021 and the implementation of tax rules

Abstract

PURPOSE: Within the framework of this article the authors analyze and assesses the impact of changes sealing of the tax system in the area of calculating and collecting tax on goods and services in Poland on the degree of implementation of basic tax principles (equality, certainty, convenience, cheapness).

DESIGN/METHODOLOGY/APPROACH: In the theoretical part, a critical analysis of the literature in the field of research on classification and definition of tax rules has been made. The legal acts concerning changes in the Polish tax system concerning sealing measures in the field of VAT were reviewed. In the analytical part, the impact of solutions sealing VAT settlements introduced in the Polish legal system on the implementation of tax rules have been assessed. In order to measure the impact of the introduced solutions on individual tax rules, numerous measures based on the obtained empirical data have been proposed.

FINDINGS: The results of the analysis indicate that the sealing measures carried out in 2016- 2021 did not significantly affect the implementation of individual tax rules. Nevertheless, a significant increase in tax costs on the part of the taxpayer is noticeable, which allows to conclude that the changes introduced took place at the expense of the taxpayer.

PRACTICAL IMPLICATIONS: The increase in tax costs on the part of taxpayer (the number of hours devoted by the taxpayer to tax issues) allows for a conclusion that the introduced changes took place at the expense of the taxpayer. This should be a guideline for other countries to build friendly and effective tax systems.

ORIGINALITY/VALUE: Within the years 2015-2021, Poland introduced many changes to the tax system regarding VAT, therefore the conclusions may be inspiring to other countries when rebuilding their tax systems. The considerations focused on identifying potential restrictions in the implementation of tax rules in the process of introducing measures to tighten the tax system, taking into account the properties of a given tax. The impact of tax changes in the scope of measures to tighten VAT settlements on the application of tax rules is one of the poorly recognized issues.