Revenue effect of VAT expenditures in Germany and Poland

Małgorzata Hybka


VAT collection is affected by many different factor s. One of the most important of them is tax design. Special provisions of the tax law such as tax exemptions, t ax rate or tax base reductions may significantly de crease 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 import ant VAT expenditures.
Author Małgorzata Hybka (WE / KFP)
Małgorzata Hybka,,
- Department of Public Finance
Journal seriesJournal of Business and Retail Management Research, ISSN 1751-8202, (0 pkt, indicated Indexes)
Issue year2017
Publication size in sheets0.7
Keywords in EnglishVAT expenditures, VAT design, VAT collection effici ency, Germany, Poland
ASJC Classification1400 General Business, Management and Accounting
Languageen angielski
Score (nominal)15
Score sourcejournalIndex
ScoreMinisterial score = 15.0, 07-04-2020, ArticleFromJournal
Publication indicators Scopus SNIP (Source Normalised Impact per Paper): 2017 = 0.085
Citation count*1 (2020-09-13)
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* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.
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