Luka podatkowa w podatku akcyzowym od wyrobów tytoniowych w Polsce w 2019 roku
The tax gap in the excise duty on tobacco products in Poland in 2019

Summary/Abstract: Background: The subject of the research is the excise tax on tobacco products in Poland. The fiscal significance of this tax prompts us to analyze its compliance, and thus estimate the tax gap in this area.Research purpose: The aim of the article is to estimate the tax gap in the excise duty on tobacco products in Poland in 2019.Methods: The tax gap estimations are based on survey data collected in the reports of the Polish Central Statistical Office (GUS) and the Polish Chief Sanitary Inspectorate (GIS). This method is an alternative to the most frequently used top-down methodology.Conclusions: The estimates show that the tax gap in the excise duty on tobacco products in Poland in 2019 amounted to slightly less than 2.5 billion PLN (11.8 percent of revenue from the excise duty on tobacco products).

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