Revenue effect of vat expenditures in Germany and Poland

Małgorzata Hybka


VAT collection is affected by many different factors. One of the most important of them is tax design. Special provisions of the tax law such as tax exemptions, tax rate or tax base reductions may significantly decrease tax revenue. From the budgetary point of view they may therefore be perceived as a form of expenditure. The topic of tax expenditures gained on importance due to the current scarcity of public resources and urgent need for fiscal consolidation in many European Union Member States. Moreover the amount of tax expenditures and revenue loss attributable to them in these countries have been growing rapidly over the past two decades. The basic aim of this article is to evaluate the effect of tax expenditures on VAT revenue in Germany and Poland. The first chapter reviews the definition and measurement methods of tax expenditures in both countries. The second part of the article compares VAT rates, VAT exemptionsand VAT collection efficiency in Germany and Poland. The third uses the data included in the reports on federal subsidies in Germany and reports on tax preferences in Poland to analyse the value and structure of the most important VAT expenditures.
Author Małgorzata Hybka (WE / KFP)
Małgorzata Hybka,,
- Department of Public Finance
Journal seriesBusiness & Management Review, ISSN 2047-2854, e-ISSN 2047-2862, (0 pkt)
Issue year2016
Publication size in sheets0.5
Conference7th International Conference on Restructuring of the Global Economy (ROGE) (ROGE 2016), 03-07-2016 - 04-07-2016, Oxford, Wielka Brytania
Keywords in EnglishVAT expenditures, VAT design, VAT collection efficiency, Germany, Poland
Languageen angielski
Score (nominal)5
Score sourcejournalList
ScoreMinisterial score = 0.0, 18-12-2019, ArticleFromJournal
Ministerial score (2013-2016) = 5.0, 18-12-2019, ArticleFromJournal
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