Fulfilment of the Neutrality Principle and the Fiscal Function of the Tax on Goods and Services – Selected Issues
Journal Title: Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu - Year 2017, Vol 77, Issue 6
Abstract
It follows from the analysis that there is some tension between the implementation of the principle of neutrality and the fiscal function of the tax on goods and services, which is as a kind of value added tax. It is true that our legislation should follow the EU law. Nevertheless, in some areas a Member State is free to form its own tax system. With regard to this freedom, as is clear from the analysis, decisions about changes in goods and services tax have been mainly guided by its fiscal function. Of course, the need to ensure budget revenue at a certain level will always be a priority for every state authority. However, the realization of the fiscal function of goods and services tax should always be confronted with the need to comply with one of its fundamental features, i.e. the principle of neutrality. This means that the degree to which the principle of neutrality is respected in the construction of goods and services tax has a significant impact on the fulfillment of its fiscal function.
Authors and Affiliations
Roman Namysłowski
Keywords
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