Budżetowe, społeczne i gospodarcze znaczenie podatku od towarów i usług w Polsce
The budgetary, social, and economic importance of tax on goods and services in Poland

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Summary/Abstract: Background: The tax on goods and services applicable in Poland was designed and introduced into the tax system in the 1990s, i.e., during the period of economic transformation. The economic conditions of that time were conducive to the implementation of instruments accelerating the pace of transition from a socialized economy to a market economy. During the period of its application, it was subject to numerous amendments in order to adapt it to market economy conditions and the principles resulting from modern tax theories or to implement international agreements and Community law. The consequence of numerous tax changes is the erosion of tax law, an increase in tax costs, and instability. For this reason, both practitioners and scientists point to the need to reform the tax system, and thus also the tax on goods and services. In this context, it is reasonable to consider how to determine its importance in the budgetary, social, and economic dimensions. Research purpose: This article aims to define the importance of the tax on goods and services in budgetary, economic and social terms. A research hypothesis was formulated according to which the tax on goods and services is an important source of budgetary revenue, while its nature makes it an effective instrument of state intervention in social and economic life. The paper presents the functions of taxes in a market economy, the concept of the state, and the properties of the tax in question. Using statistical data, the significance of the tax under scrutiny as a source of budgetary revenue was determined. The indirect nature of the tax was used as a determinant of its impor¬tance in social terms, while its economic significance was presented based on its stimulus nature. Methods: The methods used in the study included analysing legal acts and relevant literature in conjunction with the deduction method. Conclusions: The tax on goods and services is an important source of state budgetary revenue and, to a limited extent, it can be used as an instrument of state intervention in economic and social processes.

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