Collection Dilemmas and Performance Measures of the Value-Added Tax in Germany and Poland
| 29 juin 2018
À propos de cet article
Article Category: Research Article
Publié en ligne: 29 juin 2018
Pages: 110 - 121
Reçu: 25 sept. 2017
Accepté: 17 avr. 2018
DOI: https://doi.org/10.2478/ijme-2018-0009
Mots clés
© 2018 Małgorzata Magdalena Hybka, published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.
Figure 1
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VTTL, VR, and VAT gap in Germany and Poland in the years 2010–2014
| Country | Specification | Year | |||||
|---|---|---|---|---|---|---|---|
| 2010 | 2011 | 2012 | 2013 | 2014 | |||
| Germany | VTTL | million euros | 199390 | 213145 | 218749 | 221107 | 226570 |
| V (VTTL)% | – | 6.90 | 2.63 | 1.08 | 2.47 | ||
| VAT revenue | million euros | 180213 | 189910 | 194034 | 197005 | 203081 | |
| V (VAT revenue) % | – | 5.38 | 2.17 | 1.53 | 3.08 | ||
| VAT gap | million euros | 19177 | 23235 | 24715 | 24102 | 23489 | |
| V (VAT gap) % | – | 21.16 | 6.37 | –2.48 | –2.54 | ||
| VAT gap, as % of VTTL | 10% | 11% | 11% | 11% | 10% | ||
| Poland | VTTL | million euros | 32582 | 36526 | 37063 | 36834 | 38090 |
| V (VTTL) % | – | 12.11 | 1.47 | -0.62 | 3.41 | ||
| VAT revenue | million euros | 25863 | 28910 | 27406 | 27487 | 28916 | |
| V (VAT revenue) % | – | 11.78 | -5.20 | 0.29 | 5.20 | ||
| VAT gap | million euros | 6719 | 7615 | 9657 | 9348 | 9174 | |
| V (VAT gap) % | – | 13.34 | 26.81 | -3.20 | -1.86 | ||
| VAT gap, as % of VTTL | 21% | 21% | 26% | 25% | 24% | ||
Selected VAT expenditures and miscellaneous VAT benefits in Germany and Poland in the years 2012–2014 (million euros)
| GERMANY | |||
|---|---|---|---|
| Category of VAT expenditures or miscellaneous VAT benefits | 2012 | 2013 | 2014 |
| VAT exemption for medical services | 13410 | 14710 | 15090 |
| VAT rate on cultural services and entertainment | 3455 | 3415 | 3440 |
| VAT rate on transport of people in urban and suburban areas | 1050 | 1120 | 1160 |
| VAT rate on accommodation services | 955 | 1060 | 1090 |
| VAT rate on orthopedic appliances, medical equipment for the disabled, swimming pool | 590 | 620 | 640 |
| services, and medicinal baths | |||
| VAT rate on activities specified in § 51– 68 of the Tax Ordinance Act | 325 | 335 | 335 |
| Other VAT preferences | 505 | 485 | 485 |
| Total VAT preferences | 20290 | 21745 | 22240 |
| VAT rate on construction works in the residential housing sector | 2641 | 2668 | 2429 |
| VAT rate on pharmaceutical products | 1147 | 1197 | 1223 |
| VAT rate on meat and preserved meat products | 675 | 664 | 691 |
| VAT rate on restaurant services | 430 | 430 | 480 |
| VAT rate on transport of people in urban and suburban areas | 406 | 446 | 457 |
| VAT rate on dairy products | 420 | 444 | 392 |
| Other VAT preferences | 4302 | 4378 | 4641 |
| Total VAT preferences | 10021 | 10227 | 10314 |
VAT policy gap in selected European Union Member States in 2014
| Country | Type of tax gap | ||
|---|---|---|---|
| Policy gap | Rate gap | Exemption gap | |
| Belgium | 53.68 | 12.40 | 41.28 |
| Denmark | 41.81 | 0.91 | 40.91 |
| France | 51.81 | 9.97 | 41.84 |
| Germany | 44.79 | 7.15 | 37.64 |
| Ireland | 51.83 | 17.08 | 34.75 |
| Malta | 12.41 | 12.72 | -0.31 |
| Poland | 49.06 | 15.86 | 33.20 |
| Spain | 59.00 | 14.51 | 44.49 |
| United Kingdom | 53.78 | 3.29 | 50.49 |
| EU-27 | 43.80 | 5.32 | 38.48 |
VR, VRR, and VAT rates in the EU-27
| EU Member State | VAT revenue | VRR (2014) | Tax rates (2014) | ||||
|---|---|---|---|---|---|---|---|
| A (2010) (million euros) | B(2014) (million euros) | C = (B – A)/A×100 (%) | A Standard (%) | B Average weighted (%) | C =A –B percentage points | ||
| United Kingdom | 113687 | 157428 | 38.5 | 0.44 | 20.0 | 9.2 | 10.8 |
| France | 135578 | 148129 | 9.3 | 0.48 | 19,6 | 9.8 | 9.8 |
| Italy | 97586 | 96897 | -0.7 | 0.37 | 22.0 | 10.1 | 11.9 |
| Spain | 57649 | 63756 | 10.6 | 0.41 | 21.0 | 8.6 | 12.4 |
| Netherlands | 42654 | 42708 | 0.1 | 0.48 | 21.0 | 10.1 | 10.9 |
| Sweden | 33825 | 38846 | 14.8 | 0.57 | 25.0 | 13.0 | 12.0 |
| Belgium | 25262 | 27518 | 8.9 | 0.47 | 21.0 | 9.8 | 11.2 |
| Austria | 22735 | 25445 | 11.9 | 0.59 | 20.0 | 11.3 | 8.7 |
| Denmark | 23040 | 24985 | 8.4 | 0.59 | 25.0 | 14.7 | 10.3 |
| Finland | 15533 | 18948 | 22.0 | 0.54 | 24.0 | 12.3 | 11.7 |
| Portugal | 13527 | 14672 | 8.5 | 0.48 | 23.0 | 11.4 | 11.6 |
| Greece | 15958 | 12676 | -20.6 | 0.37 | 23.0 | 10.6 | 12.4 |
| Romania | 9494 | 11650 | 22.7 | – | 24.0 | 17.6 | 6.4 |
| Czech Republic | 10420 | 11602 | 11.3 | 0.58 | 21.0 | 12.8 | 8.2 |
| Ireland | 10067 | 11498 | 14.2 | 0.49 | 23.0 | 11.2 | 11.8 |
| Hungary | 8442 | 9754 | 15.5 | 0.57 | 27.0 | 15.9 | 11.1 |
| Croatia | – | 5368 | – | – | 25.0 | 15.8 | 9.2 |
| Slovak Republic | 4182 | 5021 | 20.1 | 0.48 | 20.0 | 12.5 | 7.5 |
| Bulgaria | 3299 | 3799 | 15.2 | – | 20.0 | 14.4 | 5.6 |
| Luxembourg | 2600 | 3725 | 43.3 | 1.23 | 15.0 | 14.5 | 0.5 |
| Slovenia | 2926 | 3154 | 7.8 | 0.60 | 22.0 | 12.1 | 9.9 |
| Lithuania | 2180 | 2764 | 26.8 | – | 21.0 | 15.5 | 5.5 |
| Latvia | 1202 | 1787 | 48.7 | 0.51 | 20.0 | 12.6 | 7.4 |
| Estonia | 1257 | 1711 | 36.1 | 0.70 | 20.0 | 13.0 | 7.0 |
| Malta | 477 | 642 | 34.6 | – | 18.0 | 15.7 | 2.3 |
VAT performance measures in Germany and Poland in the years 2007–2016
| Years | Germany | Poland | ||||
|---|---|---|---|---|---|---|
| VR (% GDP) | Efficiency ratio (%) | C-efficiency ratio (%) | VR (% GDP) | Efficiency ratio (%) | C-efficiency ratio (%) | |
| 2007 | 6.75 | 35.52 | 48.93 | 8.11 | 36.88 | 47.08 |
| 2008 | 6.87 | 36.16 | 49.42 | 7.91 | 35.97 | 44.75 |
| 2009 | 7.19 | 37.86 | 49.18 | 7.25 | 32.94 | 41.03 |
| 2010 | 6.98 | 36.73 | 48.85 | 7.46 | 33.93 | 42.05 |
| 2011 | 7.03 | 37.00 | 49.98 | 7.71 | 33.53 | 42.17 |
| 2012 | 7.06 | 37.14 | 49.78 | 7.36 | 32.02 | 40.30 |
| 2013 | 6.96 | 36.66 | 49.15 | 6.85 | 29.76 | 37.64 |
| 2014 | 6.95 | 36.56 | 49.60 | 7.23 | 31.42 | 40.18 |
| 2015 | 6.92 | 36.43 | 49.78 | 6.84 | 29.75 | 38.92 |
| 2016 | 6.93 | 36.46 | 49.75 | 6.84 | 29.73 | 38.86 |