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Collection dilemmas and performance measures of the value-added tax in Germany and Poland
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| Veröffentlicht in: | International journal of management and economics 54(2018), 2 vom: Juni, Seite 110-121 |
|---|---|
| Personen und Körperschaften: | |
| Titel: | Collection dilemmas and performance measures of the value-added tax in Germany and Poland/ Małgorzata Magdalena Hybka |
| Format: | E-Book-Kapitel |
| Sprache: | Englisch |
| veröffentlicht: |
2018
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| Gesamtaufnahme: |
: International journal of management and economics, 54(2018), 2 vom: Juni, Seite 110-121
, volume:54 |
| Schlagwörter: | |
| Quelle: | Verbunddaten SWB Lizenzfreie Online-Ressourcen |
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| 520 | |a In the European Union Member States, value-added tax (VAT) is undergoing a continuous process of harmonization, which was initiated in the 1960s by the introduction of the First and Second Council Directives and which resulted in the implementation of the common tax assessment base. Currently, the European Union VAT system faces multiple challenges related in particular to the negative side effects of certain design features and progressing globalization. The main aim of this article is to discuss some dilemmas of the common VAT model. Particular attention is placed on the fiscal consequences of VAT preferences, as well as on the origins, components, and implications of the VAT gap. For the purpose of this analysis, 2 neighboring countries were selected, namely, Germany and Poland. On the basis of the national and Eurostat data, the author calculates the most significant VAT performance indicators and reviews the factors decreasing VAT efficiency in these countries in comparison to other European Union Member States. | ||
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| contents | In the European Union Member States, value-added tax (VAT) is undergoing a continuous process of harmonization, which was initiated in the 1960s by the introduction of the First and Second Council Directives and which resulted in the implementation of the common tax assessment base. Currently, the European Union VAT system faces multiple challenges related in particular to the negative side effects of certain design features and progressing globalization. The main aim of this article is to discuss some dilemmas of the common VAT model. Particular attention is placed on the fiscal consequences of VAT preferences, as well as on the origins, components, and implications of the VAT gap. For the purpose of this analysis, 2 neighboring countries were selected, namely, Germany and Poland. On the basis of the national and Eurostat data, the author calculates the most significant VAT performance indicators and reviews the factors decreasing VAT efficiency in these countries in comparison to other European Union Member States. |
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| spelling | Hybka, Małgorzata Magdalena VerfasserIn aut, Collection dilemmas and performance measures of the value-added tax in Germany and Poland Małgorzata Magdalena Hybka, 2018, Text txt rdacontent, Computermedien c rdamedia, Online-Ressource cr rdacarrier, In the European Union Member States, value-added tax (VAT) is undergoing a continuous process of harmonization, which was initiated in the 1960s by the introduction of the First and Second Council Directives and which resulted in the implementation of the common tax assessment base. Currently, the European Union VAT system faces multiple challenges related in particular to the negative side effects of certain design features and progressing globalization. The main aim of this article is to discuss some dilemmas of the common VAT model. Particular attention is placed on the fiscal consequences of VAT preferences, as well as on the origins, components, and implications of the VAT gap. For the purpose of this analysis, 2 neighboring countries were selected, namely, Germany and Poland. On the basis of the national and Eurostat data, the author calculates the most significant VAT performance indicators and reviews the factors decreasing VAT efficiency in these countries in comparison to other European Union Member States., Aufsatz in Zeitschrift DE-206, Enthalten in International journal of management and economics Warsaw : De Gruyter Poland, 2013 54(2018), 2 vom: Juni, Seite 110-121 Online-Ressource (DE-627)827378262 (DE-600)2824518-0 (DE-576)433819138 2543-5361 nnns, volume:54 year:2018 number:2 month:06 pages:110-121, https://doi.org/10.2478/ijme-2018-0009 Resolving-System kostenfrei Volltext, https://content.sciendo.com/downloadpdf/journals/ijme/54/2/article-p110.xml Verlag kostenfrei Volltext, https://creativecommons.org/licenses/by-nc-nd/4.0/ Verlag Terms of use, https://doi.org/10.2478/ijme-2018-0009 LFER, https://content.sciendo.com/downloadpdf/journals/ijme/54/2/article-p110.xml LFER, LFER 2020-02-17T00:00:00Z |
| spellingShingle | Hybka, Małgorzata Magdalena, Collection dilemmas and performance measures of the value-added tax in Germany and Poland, In the European Union Member States, value-added tax (VAT) is undergoing a continuous process of harmonization, which was initiated in the 1960s by the introduction of the First and Second Council Directives and which resulted in the implementation of the common tax assessment base. Currently, the European Union VAT system faces multiple challenges related in particular to the negative side effects of certain design features and progressing globalization. The main aim of this article is to discuss some dilemmas of the common VAT model. Particular attention is placed on the fiscal consequences of VAT preferences, as well as on the origins, components, and implications of the VAT gap. For the purpose of this analysis, 2 neighboring countries were selected, namely, Germany and Poland. On the basis of the national and Eurostat data, the author calculates the most significant VAT performance indicators and reviews the factors decreasing VAT efficiency in these countries in comparison to other European Union Member States., Aufsatz in Zeitschrift |
| title | Collection dilemmas and performance measures of the value-added tax in Germany and Poland |
| title_auth | Collection dilemmas and performance measures of the value-added tax in Germany and Poland |
| title_full | Collection dilemmas and performance measures of the value-added tax in Germany and Poland Małgorzata Magdalena Hybka |
| title_fullStr | Collection dilemmas and performance measures of the value-added tax in Germany and Poland Małgorzata Magdalena Hybka |
| title_full_unstemmed | Collection dilemmas and performance measures of the value-added tax in Germany and Poland Małgorzata Magdalena Hybka |
| title_in_hierarchy | Collection dilemmas and performance measures of the value-added tax in Germany and Poland / Małgorzata Magdalena Hybka, |
| title_short | Collection dilemmas and performance measures of the value-added tax in Germany and Poland |
| title_sort | collection dilemmas and performance measures of the value added tax in germany and poland |
| topic | Aufsatz in Zeitschrift |
| topic_facet | Aufsatz in Zeitschrift |
| url | https://doi.org/10.2478/ijme-2018-0009, https://content.sciendo.com/downloadpdf/journals/ijme/54/2/article-p110.xml, https://creativecommons.org/licenses/by-nc-nd/4.0/ |