Funkcja fiskalna podatku od towarów i usług a znieczulenie podatkowe
Tax illusion and its impact on the fiscal function of the taxation of goods and services

Summary/Abstract: The main objective of this publication is the analysis of the fiscal meaning of tax on goods and services in the aspect of the phenomenon called tax illusion. Statistical analysis indicates that the value-added tax plays the dominant role in the implementation of fiscal functions. At the same time the results of empirical studies indicate that the end consumer does not pay attention to the amount of tax incorporated into the final price of goods or services, that is why most of them have the illusion that the value added tax is paid by someone else, and consequently underestimate its cost to the household budget. The essential value of this publication is the analysis of the fiscal function of taxation, by conducting long-term research and extending the analysis by incorporating the phenomenon of tax illusion into the study. Significantly original is the empirical research conducted among households and businesses.

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