Taxation of Consumption in Poland. Redistribution and Fiscal Effects
Taxation of Consumption in Poland. Redistribution and Fiscal Effects

Author(s): Anna Krajewska, Katarzyna Osiecka
Subject(s): National Economy, Economic policy, EU-Accession / EU-DEvelopment, Fiscal Politics / Budgeting
Published by: Masarykova univerzita nakladatelství
Keywords: consumption taxes; VAT; excise; redistribution; shadow economy;
Summary/Abstract: Consumption taxes constitute important source of budgetery revenues. In time of crisis the role of those taxes had raised – the rates of VAT and excise rose. The aim of this paper is to present those tendencies, and next to show their redistribution and fiscal results, mainly on Polish case. Redistribution tax effects are verified by 1) presentation of empirical research findings concerning VAT and excise burdens on households in Poland, in cross-section decyl groups and distinct social-economic groups. 2) comparison Gini’s coefficient before and after taxation and transfers in Poland and in secected EU countries. Analysis of fiscal effects of consumption taxation is based on 1) demonstration of correlation between contribution of indirect taxed in GDP and shadow economy in EU countries, 2) showing dependency between level of taxes and shadow economy by the example of tobacco market in Poland. Last chapter of the article shows actions taken in Poland aimed on insulating tax system.

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