Tax absurdities are part of everyday life, which many entrepreneurs encounter. The rules are not only confusing, but are also interpreted in a contradictory manner by both entrepreneurs and tax office staff. One way to combat ridiculous legislation is to harmonise rates on the basis of clear and easily understandable criteria. The most attention so far has been paid to the tax on goods and services. Although it is difficult to count on uniform VAT rates, the latest regulations make it easier to do business.
One of the ways in which the state can collect tax debts is to harmonise regulations, which are to be more readable with each amendment. Changes in fiscal policy also mean a reduced probability of tax avoidance at the level assumed by officials. While tax law on private individuals can be regarded as readable, this is not the case for entrepreneurs. Frequent changes are related, for example, to the way official cars are accounted for.
Economic growth can be stimulated in many ways. Sometimes these are less fiscal burdens than before, reluctant to be applied even in Poland, and sometimes measures to tighten the tax system. While it is not possible to eliminate the grey economy completely, even in the most legalistic societies, it is possible to significantly increase the state’s revenue and then have the recovered finances at your disposal, while also stimulating the economy.
Among the obligatory IT solutions addressed to entrepreneurs, the Standard Audit File deserves attention. The SAF is primarily to reduce the grey area, while facilitating the work of officials. Specially prepared databases allow the relevant authorities to fully control and verify the flow of documents, which will subsequently facilitate reliable analysis. The SAF is therefore not only an IT facility for treasury staff, but also a way to increase budget revenues while still respecting the same financial thresholds.
Of the mechanisms designed to make it easier for honest entrepreneurs to operate, great attention is paid to split payment. The system introduced in July 2018 is almost intended to revolutionise payment methods, even though split payment is not mandatory so far.