Podatek od wartości dodanej w Unii Europejskiej. Zagadnienia wybrane

Abstrakt

Value Added Tax, in Poland known as a products and services tax, is one of pillars of modern fiscal system functioning nowadays almost in each developed country. Since the beginning of its existence this type of tax had undergone quite a big modification before it started to be used in today's form.

Value Added Tax bears a long history. Changes of the tax were results either of modifications flowing from trials of its improvement while being in use, or of competing different interests of states.

VAT model, functioning nowadays in Western Europe, was being established for many years, and during this process it was currently adjusted to economic and social conditions. In order to establish VAT, particular countries were forced to change the quality and quantity structure of their economies, what was the ground for VAT functioning. Either those states or enterprises, societies, finally – particular citizens, were prepared for exchanging one system for the other, according to it VAT system can operate there in the current shape and form and VAT can play its role as well.