A publication entitled: VAT - a detailed analysis and proposals for changes in the tax law was released as part of the project The creation of the Polish-Swiss partnership for better solutions in the social dialogue and VAT in Poland.
In addition to the presentation of proposals for changes in the law on tax on goods and services and the Tax Ordinance experts of the Employers also made a detailed analysis of the impact of VAT and its regulations for the development of entrepreneurship in Poland and in eleven European countries, where institutional and economic conditions are similar.
The publication is designed to draw attention to harmful provisions in the tax laws that have a negative impact on economic activity and that require immediate changes.
Value-added tax is a very important taxation tool, which affects competition in the domestic and EU markets. Therefore, the most important provisions regulating VAT are subordinated to the EU regulations that are based on the provisions of Directive 2006/112 on the common system of value added tax. However, because Member States have certain discretion in this regard Polish entrepreneur compared to competitors from other countries of the European Union is very often burdened with excessive formalism and fiscal repressiveness. For this reason, the Organization focuses on drawing the attention of legislators to issues bothering entrepreneurs and on the struggle to create a favourable legal and fiscal environment that will allow Polish companies to spread their wings.
Some of the proposed changes in the law on tax on goods and services and the Tax Ordinance may not correspond fully with the VAT Directive, which Poland is bound with due to membership in the European Union. This fact should not, however, limit the discussion on solutions that are designed to improve the situation of entrepreneurs. We all want to live in a strong country - a strong country is one that is able to fight without complexes in the international arena for prosperity of its citizens. Entrepreneurs are extremely important for the economy, and therefore the interest of this social group should also be the interest of the state. Friendly business environment greatly affects the economy and influences the number of jobs, job security and social enrichment.
The introduction of the proposed regulations can be difficult. However, we believe that you should not pass solutions that have a negative impact on the Polish entrepreneurship indifferently. Polish voice must be heard in the international arena, and entrepreneurs need to feel that they are supported by the state.