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Tytuł: Institution of VAT binding rate information – theoretical and practical aspects
Autorzy: Rogowska-Rajda, Beata
Słowa kluczowe: VAT
Binding Rate Information
VAT rates
corporate finance
Data wydania: 2020
Data dodania: 5-paź-2020
Wydawca: Wydawnictwo Uniwersytetu w Białymstoku
Źródło: Optimum. Economic Studies, Nr 3(101) 2020, s. 56-67
Abstrakt: Purpose – The purpose of the article is to provide a comprehensive analysis of the new institution, i.e. the Binding Rate Information, in theoretical and practical terms. Therefore, the nature of this institution and its impact on business finances will be examined. This article also aims to verify the degree of its use by entrepreneurs and indicate possible directions of future changes. Research method – Literature reviews, analysis of legal acts, analysis of the decisions issued by administrative courts and the CJEU, and analysis of statistical data which relates to Binding Rate Information were used as part of this research. Research description – The analysis includes legal regulations concerning VAT rates and their impact on enterprises; also statistical data processed by the National Revenue Information System (KIS) in respect of Binding Rate Information issued. Results – Binding Rate Information reduces the tax risk of entrepreneurs related to the application of VAT rates. For this reason, entrepreneurs are willing to take advantage of this institution. However, this institution may have a negative impact on the finances of enterprises by distorting their competitiveness on the market in case of differences in the judicial decisions issued on rates classification. Consequently, it is crucial to maintain uniformity in the issued decisions. Despite the positive assessment of the new institution, it is necessary to consider to set it in a specific timeframe, and to limit the legal protection guaranteed by this institution in certain situations. It is recommended that further analysis should be undertaken with respect to extending the scope of binding information to include VAT exemptions.
Afiliacja: Faculty of Economic Sciences, University of Warsaw
E-mail: brogowska@wne.uw.edu.pl
URI: http://hdl.handle.net/11320/9616
DOI: 10.15290/oes.2020.03.101.05
ISSN: 1506-7637
metadata.dc.identifier.orcid: 0000-0003-3879-3440
Typ Dokumentu: Article
Występuje w kolekcji(ach):Optimum. Economic Studies, 2020, nr 3(101)

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