Accès libre

Collection Dilemmas and Performance Measures of the Value-Added Tax in Germany and Poland

À propos de cet article

Citez

Figure 1

Structure of tax revenue in Germany in 2016. Source: Own elaboration (based on Kassenmäßige Steuereinnahmen, 2017).
Structure of tax revenue in Germany in 2016. Source: Own elaboration (based on Kassenmäßige Steuereinnahmen, 2017).

Figure 2

Structure of tax revenue in Poland in 2016. Source: Own elaboration (based on Analiza wykonania budżetu państwa 2017, p. 85).
Structure of tax revenue in Poland in 2016. Source: Own elaboration (based on Analiza wykonania budżetu państwa 2017, p. 85).

Figure 3

VAT gap in the EU-27 in 2014 (% VTTL). Source: TAXUD/2015/CC/131, 2016, p. 16.
VAT gap in the EU-27 in 2014 (% VTTL). Source: TAXUD/2015/CC/131, 2016, p. 16.

VTTL, VR, and VAT gap in Germany and Poland in the years 2010–2014

CountrySpecificationYear
20102011201220132014
GermanyVTTLmillion euros199390213145218749221107226570
V (VTTL)%6.902.631.082.47
VAT revenuemillion euros180213189910194034197005203081
V (VAT revenue) %5.382.171.533.08
VAT gapmillion euros1917723235247152410223489
V (VAT gap) %21.166.37–2.48–2.54
VAT gap, as % of VTTL10%11%11%11%10%
PolandVTTLmillion euros3258236526370633683438090
V (VTTL) %12.111.47-0.623.41
VAT revenuemillion euros2586328910274062748728916
V (VAT revenue) %11.78-5.200.295.20
VAT gapmillion euros67197615965793489174
V (VAT gap) %13.3426.81-3.20-1.86
VAT gap, as % of VTTL21%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 benefits201220132014
VAT exemption for medical services134101471015090
VAT rate on cultural services and entertainment345534153440
VAT rate on transport of people in urban and suburban areas105011201160
VAT rate on accommodation services95510601090
VAT rate on orthopedic appliances, medical equipment for the disabled, swimming pool590620640
services, and medicinal baths
VAT rate on activities specified in § 51– 68 of the Tax Ordinance Act325335335
Other VAT preferences505485485
Total VAT preferences202902174522240
POLAND
VAT rate on construction works in the residential housing sector264126682429
VAT rate on pharmaceutical products114711971223
VAT rate on meat and preserved meat products675664691
VAT rate on restaurant services430430480
VAT rate on transport of people in urban and suburban areas406446457
VAT rate on dairy products420444392
Other VAT preferences430243784641
Total VAT preferences100211022710314

VAT policy gap in selected European Union Member States in 2014

CountryType of tax gap
Policy gapRate gapExemption gap
Belgium53.6812.4041.28
Denmark41.810.9140.91
France51.819.9741.84
Germany44.797.1537.64
Ireland51.8317.0834.75
Malta12.4112.72-0.31
Poland49.0615.8633.20
Spain59.0014.5144.49
United Kingdom53.783.2950.49
EU-2743.805.3238.48

VR, VRR, and VAT rates in the EU-27

EU Member StateVAT revenueVRR (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
Germany18021320308112.70.5519.010.58.5
United Kingdom11368715742838.50.4420.09.210.8
France1355781481299.30.4819,69.89.8
Italy9758696897-0.70.3722.010.111.9
Spain576496375610.60.4121.08.612.4
Netherlands42654427080.10.4821.010.110.9
Sweden338253884614.80.5725.013.012.0
Poland27466293176.70.4423.011.911.1
Belgium25262275188.90.4721.09.811.2
Austria227352544511.90.5920.011.38.7
Denmark23040249858.40.5925.014.710.3
Finland155331894822.00.5424.012.311.7
Portugal13527146728.50.4823.011.411.6
Greece1595812676-20.60.3723.010.612.4
Romania94941165022.724.017.66.4
Czech Republic104201160211.30.5821.012.88.2
Ireland100671149814.20.4923.011.211.8
Hungary8442975415.50.5727.015.911.1
Croatia536825.015.89.2
Slovak Republic4182502120.10.4820.012.57.5
Bulgaria3299379915.220.014.45.6
Luxembourg2600372543.31.2315.014.50.5
Slovenia292631547.80.6022.012.19.9
Lithuania2180276426.821.015.55.5
Latvia1202178748.70.5120.012.67.4
Estonia1257171136.10.7020.013.07.0
Malta47764234.618.015.72.3

VAT performance measures in Germany and Poland in the years 2007–2016

YearsGermanyPoland
VR (% GDP)Efficiency ratio (%)C-efficiency ratio (%)VR (% GDP)Efficiency ratio (%)C-efficiency ratio (%)
20076.7535.5248.938.1136.8847.08
20086.8736.1649.427.9135.9744.75
20097.1937.8649.187.2532.9441.03
20106.9836.7348.857.4633.9342.05
20117.0337.0049.987.7133.5342.17
20127.0637.1449.787.3632.0240.30
20136.9636.6649.156.8529.7637.64
20146.9536.5649.607.2331.4240.18
20156.9236.4349.786.8429.7538.92
20166.9336.4649.756.8429.7338.86