Redystrybucyjne konsekwencje funkcjonowania podatku VAT w Polsce w latach 2011–2023

Patryk Stawiarski

doi:10.18778/0208-6018.373.05

Authors

Patryk Stawiarski University of Lodz, Faculty of Economics and Sociology, Lodz, Poland https://orcid.org/0009-0003-7837-1127

DOI:

https://doi.org/10.18778/0208-6018.373.05

Keywords:

Value Added Tax, VAT, redistributive effects, social inequalities

Abstract

The aim of this article is to assess the redistributive consequences of the Value Added Tax (VAT) in Poland between 2011 and 2023, with particular emphasis on the burden faced by Polish households. The study draws on consumption data from the Polish Central Statistical Office (GUS), disaggregated by socio-economic groups and income quintiles. As an indirect tax, VAT tends to be regressive, placing a heavier relative burden on lower-income households. The analysis revealed that although differences in the tax burden among income quintiles decreased over the analysed period, they still remained significant. The paper also explores potential policy measures – such as introducing more progressive elements into the tax system – to mitigate VAT’s regressive nature. The findings suggest that implementing such reforms could contribute to greater tax equity in the tax system.

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