The Anatomy of VAT and Excise Tax Non-Compliance in Poland: SEMINAR

The Anatomy of VAT and Excise Tax Non-Compliance in Poland

CASE SEMINAR

29 October 2015 (Thursday) 10:00 AM

CASE - Center for Social and Economic Research
al. Jana Pawła II 61/212, Warsaw

In 2013, non-payment of VAT obligations cost the Polish budget 42 billion PLN, according to a recent study conducted by the Center for Social and Economic Research (CASE) for the European Commission. Grzegorz Poniatowski, a CASE economist, will explain the problem of VAT non-compliance in Poland, show how Poland performs in comparison to other European countries, and present mechanisms that help to prevent these losses.

During the seminar we will also discuss the problem of disproportionate increases in excise tax on tobacco products in Poland. As CASE analysis shows, further increases in excise tax may lead to a drop in state revenues and uncontrolled growth of shadow economy. CASE experts: Grzegorz Poniatowski and Bartosz Radzikowski will present results of their research, and a "Laffer curve" model they used for their forecasts. They will also present two approaches to the excise tax policy: the German and the Greek.