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A C T A U N I V E R S I T A T I S L O D Z I E N S I S ______ FOLIA OECONOMICA 182, 2004

Jakub B oratyński*

ADAPTATION OF VAT RATES TO THE EU STANDARDS

- ASSESSMENT OF PRICE EFFECTS IN THE INPUT-OUTPUT

FRAMEWORK

1. Introduction

C hanges in levels and relations o f prices have an im portant place am ong the expected econom ic consequences o f P oland’s integration with E uropean Union. T he report prepared by the C om m ittee o f European Integration on benefits and costs o f accession to EU m entions two groups o f reasons for such effects. Firstly, they can be m acroeconom ic factors, such as intensification of com petition or inflow o f foreign transfers. Secondly, a source o f inflationary effects can be seen in adaptation o f some regulations to the European law, especially in the fields o f environm ent protection standards, com m on agriculture policy and indirect taxes. In this elaboration we take a closer look at the last m entioned aspect, i.e. influence o f indirect tax rates on prices.

T he im m ediate effect o f regulations concerning indirect taxes is adjustm ent o f prices paid by final consum ers o f products and services. H ow ever, this is not the end o f the price form ation process, since in many cases taxes on products are also borne by producers. Thus, in those cases changes in tax rates affect production costs and, consequently, the so called basic prices, w hich are prices exclusive o f all taxes. At the next stage those effects are spread over different branches o f the econom y. An appropriate tool to sim ulate this process and to assess the scale o f the resulting price changes is an input-output-type price m odel, extended w ith elem ents o f indirect taxes.

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2. Extended input-output price model

T he most characteristic feature o f the input-output approach to m odelling and econom ic analyses is the description o f interrelations am ong different activity sectors. A ssum e that an econom y can be divided into n branches of production and services. It is convenient for further considerations to assum e that all branches supply hom ogenous products, which m akes it possible to identify a given branch with an adequate group o f products. For sym m etrical input-output tables such assum ption does not hide any sim plification. D enote by

Xjj. ( i . j = 1.—.« ) the value o f outlays on m aterials and/or services provided by

the branch j and used in production o f branch i. In other words, that is the value o f interm ediate inputs o f goods or services o f type j in production o f goods and services o f type /. D enote further by Xp ( j = 1,...,aj) the total output o f branch j (or, in other w ords, total production o f goods or services o f type j) . Total output o f a given branch is equal to m aterial costs augm ented by costs o f prim ary production factors (value added), i.e.:

Both interm ediate expenditures x tj and global output Xt are given in current prices. A ccording to the principles o f the System o f N ational A ccounts (SNA), interm ediate expenditures are evaluated in the so called ‘final p rices’, while global output in ‘basic p rice s’ (see: The System o f N ational A cco u n ts, vol. П, 1997). SNA defines basic prices as am ounts o f m oney received by producers for their products, not counting taxes and subsidies on products, as well as trade and transport m argins. Final prices are am ounts as seen from con su m ers’ point o f view, i.e. they are inclusive o f all taxes and m argins. T he relation betw een basic and final prices can be presented as follow s (see: Zienkow ski 2002):

basic price

+ custom s duties and other im port charges

+ excise and taxes on selected services (gam bling, lottery etc.) - subsidies

+ V A T + trade m argin + transport m argin

= final price (p urchaser’s price, market price).

R eferring to the quoted definitions, global output o f a given branch in basic prices is obtained by adding up m aterial costs, evaluated in final prices, and the

П

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value added o f that branch. As a consequence the basic price o f a given product is a function of, am ong other things, all indirect taxes included in values of products and services used in the production process. T hose taxes can be, as presented in the definition o f final price, custom s duties and other import charges as well as excise and taxes on selected services. A lso V A T can be in special cases included in the material cots. V A T liability o f a producer is calculated as the difference between VAT charged on his sales and V A T paid on their purchases o f interm ediate products and services (see: Bardazzi and G rassini 1991). In such case, V A T makes in fact no cost to the producer, w hile it can be fully deducted from their tax liability. In term s o f prices, V A T does not affect the basic price but rather the final price and can be treated therefore as a tax on final consum ption. H ow ever, often there are departures from such a “pure” V A T system , i.e. there are rules lim iting deduction o f tax paid on p rodu cer’s inputs. R. Bardazzi and M. G rassini [1991] m ention three typical reasons for w hich the deduction o f V A T is restrained in the EU countries. Firstly, sectors selling products or services w hich are fully exem pted from V A T (in Poland: education, health care, public adm inistration services, financial services etc.) have no right to deduct the tax. Secondly, the general rule is that V A T can be deducted only for those products and services which are strictly connected with the output o f a given sector. Since such classification o f interm ediate goods is often difficult, especially for unincorporated family firms, usually special rules are applied, for exam ple rules lim iting deduction o f V A T paid on p articular goods (e.g. fuels). Finally, for sm all businesses there usually exist sim plified and standardised m ethods o f tax settlem ent. In such cases the deductible V A T is established basing on som e fixed econom ic param eters rather than the actual value of interm ediate goods and services used in production (e.g. for farm ers). In all o f the cases the non-deductible V A T takes part in form ation o f basic prices and. as well as other product taxes, should be present in the equation describing basic prices. A ccording to estim ation within the fram ew ork o f the model used in this paper, non-deductible V A T m akes approxim ately 16% o f overall V A T paid to the budget.

In the proposed price model it is also taken into account that interm ediate inputs can originate either from dom estic production or from im ports. O bviously, changes in costs o f dom estic production should not affect import prices in the m odel, otherw ise price effects o f the cost-push inflationary spiral could be overestim ated in sim ulations. T herefore in the model the use of im ported products and services is separated from that o f dom estic ones.

C onsider now interm ediate inputs and global output in physical term s (quantities). One can w rite values o f interm ediate inputs and global output as function o f quantities, basic prices and rates o f indirect taxes:

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(

2

)

and:

(i+

+

d, )+<i'„"p'r'(i + »;*■’ + d, ))(i+ ht

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where Qj stands for quantity o f global output o f branch j , q \ f 1 and q [m 1 represent quantities o f products o f type / (i.e. originating from branch /) used as interm ediate inputs in production o f branch j , dom estic and im ported, respectively, p '/n are basic prices o f dom estic products, p ,j m> - basic prices of

(m inus subsidies) paid on dom estic products o f type i (i.e. excise tax and special taxes on selected services), - average rate o f indirect taxes except VAT (m inus subsidies) paid on im ported products o f type i (i.e. duties and other import charges as well as excise tax), t, - average V A T rate for products o f type

i (the sam e for dom estic and im ported goods), /г„ - coefficients show ing what

part o f an individual interm ediate purchase (in term s o f value including all indirect taxes except V A T) is subject to taxation with non-deductible VAT. In other words, hijtl show rates which can be nam ed as “effectiv e” V A T rates for subsequent inputs o f interm ediate products and services. Sym bols bj and Cj stand for trade and transport m argin rates, respectively. It is thus assum ed that m argins are determ ined according to a fixed proportion o f product value expressed in the basic price.

As can be seen from equation (3), all indirect taxes are treated as a d valorem taxes with fixed rates. Such treatm ent o f taxes is perhaps not fully adequate, as it does not represent the actually existent non-linearities in calculation o f taxes. This restriction can be, though, justified by the fact that m ost o f the considered taxes are based on values. Rates are named “average”, since individual groups of products or services in m any cases are not hom ogenous and, thus, w ithin a group there may coexist products or services taxed at different nom inal rates.

R egarding (2) and (3), cost equation (1) can be w ritten as (see: Grassini 1997; T om aszew icz, Boratyński 2003):

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D ividing (5) by Q j yields: 1=1 f J d ) i m) 'S (1 + V .)+ 7 T -Vj Uj Qj (

6

) Denoting: a <ň) ' Qj (7) ( r d> (m) _ ’U a ij = (8) and Q j (9)

equation (6) resolves itself to:

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V alues o f ä ^ and a j| m) are called technical coefficients (the notion widely used in input-output analysis), and they show - in quantity term s - the am ount o f products or services o f type i - dom estic and im ported, respectively - necessary to supply a unit o f products or services o f type j. Finally, if stands for elem ent by elem ent m ultiplication, equation (10) can be w ritten in the m atrix form:

h ° ( j + 1ľ T ))(/ + Sd + D)p d + f c o (y + н ' т ) \ l + S m + D ) p m +v

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Pd = ( / - f c °U + ? V I f i l + S „ + 4 ' - f e Ü %*+Sm +D)p,„ +v)

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where: p,, = \p\,n\ p m= \p \m)J, = [я ''" ] , / / = [a J , S rf is a diagonal m atrix o f elem ents s tu/>, S m - diagonal m atrix o f elem ents s fm) , T - diagonal m atrix o f elem ents r„ 1) - diagonal m atrix o f elem ents <■/„ I is a unitary m atrix, J - m atrix with all elem ents equal 1.

H ow ever, since input-output tables in physical term s are unavailable, value based tables are used to calculate input-output coefficients instead o f technical coefficients. U sing value-based coefficients in price equation is in fact equivalent to assum ing that initially all prices equal 1. U nder such assum ption, solving price form ula leads to obtaining price indices p,rather than levels /5,. It is worth noticing that results are independent o f the initial levels o f prices (see: M iller and B lair 1985). Define:

Ztd > 4 ' = - з - ’ <13) л ; J nt) а \ Г = Ц - , (14) j and Vj * , - Ý r < в д where: Zy - Ч ц Pi . (16) and J m ) _ _ ( m ) ~< m I / i n \ Zij Qij Pi ' ( ! ' )

where: Z -f' and zým) represent interm ediate consum ption evaluated in basic prices and can be considered as observable at a certain stage o f decom position o f

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Ihe output table. V alues o f a\Jd) and a\]m> represent value-based input--output coefficients. T he final, applicable version o f the extended price model can be, thus, w ritten as:

pd = (r- (A'd

o

(

j

+T'

h

'

)X#+

sd

))-■ ((л ; o

{ j + r н ' )Xi+sm )Pm

+ v ),

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where: p d = \ p \ ć 1J and p ,n = [p i" 0 j are vectors o f basic price indices for dom estic and im ported goods, A d = [ a ^ j , A m = [a^m)], v = [v,].

M odel presented by equation (18) provides a w ider range o f possible applications than the elem entary input-output price model. A part from analyses o f price reaction to changes in unitary value added, the model enables to exam ine effects o f changes in tax rates represented by m atrices Srf, S m and T, as well as effects o f fluctuations o f import prices (vector p m) and changes o f trade and transport m argin rates (m atrix D = В + С).

The concluding stage o f the analysis is determ ining final prices, based on basic prices obtained by m eans o f form ula (18). Final price for particular group o f products or services can be calculated as:

r - ä> = ( l + t, X l + s (, d> )P id> (19)

V alues o f r j d> show the relation o f the final to the basic price. C hanges o f final prices o f dom estic goods are represented by the follow ing indices:

njd)

= г/'0 /V ю

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where: ' r;ul) stands for initial values o f r / rf), that is the values calculated basing on original param eters o f the model (not changed due to scenario assum ptions).

A nalogously, final prices as well final price indices for particular im ported com m odities can be calculated, i.e.:

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For interpretation purposes, it is usually convenient to use a w eighted price index for subsequent groups o f products, both dom estic and imported:

(l - n M * + Ц,г?т)

U — —---- --- i-i—!---- ('

+ u , Y m)

where: ц, are shares o f im ports in global supply (evaluated in basic prices) o f goods o f type i.

3. O b ta in in g p ara m eters o f the m odel

As was already stated, form ulation o f the extended price m odel, as well as its application, is strictly based on input-output tables available for the Polish econom y. A ssessm ent o f price effects presented in this paper is based upon a table for the year 2000 — the latest available. The sym m etrical input-output table’2000 was elaborated by the author basing on the so called supply and use tables (SU T) as well as additional data for that year (m ainly in N ational

A ccounts by Institutional Sectors [2002] and Statistical Yearbook o f Industry 2000 [2001]).

Using the table concerning the year 2000 to forecast price effects expected from the year 2004 on, im plies the assum ption that in betw een there were neither significant changes tax rates nor in technology o f production (represented by technical coefficients). T he latter assum ption is difficult to verify, how ever it is usually adm itted that technology is rather stable and evolutes slowly. As far as tax rates are concerned, there were only slight m odifications o f tax -rate regulations during those years.

The m ajor problem in practical application o f the model (29) is that the necessary param eter m atrices (A,/, Am, S,,, S„„ T , H , В, C ) are not ex plicit in the in put-output table. G enerally, calculation o f the necessary param eters requires know ledge o f tax com ponents o f individual transactions concerning final and interm ediate use o f products and services. Such detailed data are, however, unavailable from the Polish Central Statistical Office. T herefore, in the Polish case, as perhaps for most other European countries, application o f the proposed price model requires decom position o f the input-output table, basing on incom plete data and using sim plifying assum ptions. A ssum ptions in this study have been partially reflected in the form ulation o f the model:

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Table 1. Tax and margin rates obtained by means o f decom position o f i-о table’2 0 0 0 (in % )

i Products and services , s f s ) m)

b i c , t i

1 Agriculture and forestry -0 .1 8.1 12.5 1.2 0.8

2 Fishery - 1. 1 0. 3 54.6 13.8 0.0 3 M ining 0.0 0.1 6.2 11.2 7.1 4 Food 5.3 21.6 30.8 0.2 6.0 5 T obacco 157.2 269.2 123.0 0.0 10.8 6 Fabrics 0.0 2.6 25.2 1.5 18.8 7 Textile 0.0 9.0 1565.3 55.5 16.8 8 Leather 0.0 7.0 86.8 3.1 11.6 9 W ood 0.0 2.4 19.2 2.2 16.0 10 Paper 0.0 0.9 16.8 2.7 2 2 .0

11 Publishing and printing -0 .1 0.9 19.8 0.8 5.1

12 Petrol 35.7 126.2 66.5 4.1 21.1

13 C hem icals -0 .1 1.6 32.0 0.7 8.9

14 Rubber and plastic 0.1 2.0 19.3 4.8 2 2 .0

15 Other non-m etallic 0.0 1.5 16.7 8.9 12.7

16 Metal 0.0 2 .4 9.0 0.8 21.2

17 Metal products 0.0 2.7 13.3 4.2 15.5

18 M achines 0.0 1.4 10.0 0.6 16.1

19 O ffice m achines and computers 0.0 1.1 19.5 2.4 22.0

20 Electric machines 0.0 1.4 12.4 1.4 22.0

21 Radio and TV devices 0.0 2.2 23.5 1.4 16.9

22 M edical and optical d evices 0.0 2.5 7.4 2.5 11.4

23 Motor vehicles 2.1 9.4 17.7 0.8 19.7

24 Other transport equipment 0.0 1.7 12.1 0. 8 7. 8

25 Furniture and other goods 0.0 4.8 30.3 4 .0 7.0

26 R ecycling o f materials 0.0 0 .0 0 .0 1.5 22.0

27 Electricity, gas, water 0.0 2.3 0.5 0.0 3.0

28 Construction 0.0 0.0 0.0 0.0 6.8

29 H otels and restaurants -O .l 0.0 0.0 0.0 11.5

30 Financial services 0.0 0.0 0 .0 0.0 0.1

31 Business and real estate services -0 .5 -0 .3 0.0 0.0 11.6 32 Public administration and defence 0.0 0.0 0.0 0.0 0.0

33 Education 0.0 0.0 0.0 0.0 0.0

34 Health care and social security 0.0 0.0 0.0 0.0 0.0

35 Other services -1. 1 - 0 .9 0.0 0 .0 3.1

36 Repair 0.0 0.0 0.0 0.0 14.5

37 Transport, storage, com munication - 1 .4 - 1 .4 0.0 0.0 10.6 S o u r c e : Own calculation.

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- indirect taxes are divided into only three exclusive categories: the first category is V A T, the second - indirect taxes on dom estic products excluding V A T (m ainly excise), the third - indirect taxes on im ported products excluding V A T (m ainly duties, im port charges and excise),

- all three categories o f taxes are treated as act valorem taxes with fixed rates, - tax rates are treated as average nominal rates for groups o f products and services net o f subsidies,

- the sam e average rate is used to evaluate tax for all purchases o f products or services falling into a given group, which m eans assum ing that either the objective com position o f those purchases is sim ilar for all transactions across a row o f the in p u t-o u tp u t table (within a categorical group there may be products taxed at different rates) or the group o f products is hom ogenous in the sense o f tax rates.

T he above assum ptions can be considered rather unavoidable as far as practical application o f model (18) is concerned. H ow ever, in the situation o f data shortage, the issue o f the greatest concern is how to determ ine 1гц coefficients as well as differentiate imports from the dom estic production ( z,y'° and z i™) ). Solution o f these problem s is fairly am biguous and, consequently, they are not em bodied in the formulation o f model (18). Thus, that form ulation is independent o f the chosen decom position method.

In this analysis it was assum ed that for each type o f products there is a fixed proportion betw een dom estic and imported goods, identical for all interm ediate inputs o f products o f this type. C oefficients h:j were assum ed to be constant within a group o f products i, with an exception for inputs going into sectors fully exem pted from V A T - in those cases values o f htJ clearly equal 1 (m eaning that full V A T am ount is recorded in the given input). H ow ever, detailed discussion o f how model param eters are obtained, due to com plexity o f the problem , requires a fram ew ork o f a separate paper. In table 1 tax and m argin rates resulting from the proposed decom position are presented.

4. S im u lation a ssu m p tio n s and results

T he p o in t o f the planned V A T rate adaptation is lim iting the range of reduced and zero rates (e.g. in construction and agriculture). B asing on reports o f the C om m ittee o f E uropean Integration and B asing and the C entre for E uropean Integration, table 2 presents the m ost im p ortant chang es in V A T rates. In the analysis it is assum ed that those chan ges are introduced im m ediately, i.e. w ithout th eir spreading in tim e. In fact, for certain com m odities adaptation periods w ere agreed in n eg otiation s (e.g. for

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construction services), how ever in m ost cases they are not utilized due to current needs o f the P olish state budget.

Table 2. M ost important changes o f V A T rates

Products and services Current (%) N ew (%)

Agriculture 3 7

M eans o f agriculture production 3 7

Construction services 7 22

Construction materials 7 22

Books, newspapers 0 3

S o u r с e. A s same as Tab. 1.

C ategories o f products and services in table 2 do not strictly conform with SNA categories used in the input-output table’2CX)0. T herefore, changes o f V A T rates had to be recalculated in order to be consistent with that classification of com m odities. For exam ple a change o f V A T rate for books and new spapers which equals 3 percentage points is reflected in the model as the 2.3 percentage points change o f average nom inal V A T rate for products o f publishing and printing (see Tab. 3). The difference com es from the fact that ‘books and new spapers’ m ake only a part o f w ider SNA category nam ed ‘publishing and printing’. Proper w eights were found basing on detailed data on global supply o f products and services.

As can be seen in the results in table 3, price changes are predom inated by direct effects seen in final prices. However, a slight reaction o f basic prices can also be observed - generally being at the level o f approxim ately 0.1% . For products and services fully exem pted from V A T this reaction is reasonably stronger. G row th o f basic prices o f fishery products exceeds 1%. As far as public adm inistration, education and health care services are concerned, basic prices go up by 0.3% to 0.4% . Thus, it can be considered as a rule that V A T rate changes m ostly affect the costs in public sectors. This effect - unfavourable for the state budget - is certainly neutralised by a proportionally greater increase o f tax revenues.

As far as final prices are concerned, it is prices o f construction services, ‘other non-m etallic’ m aterials and agriculture products that exhibit the highest price increase. It is w orth noticing that agriculture prices practically do not affect prices o f food. It can be explained by the fact that food producers usually deduct the w hole am ount o f V A T paid on inputs com ing from agriculture. In many cases percentage changes o f final prices prove to be low er than changes o f basic prices. It is the consequence o f the existence o f a wide range o f subsidies, especially for services.

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Table 3. Sim ulation results - rates o f growth o f basic and final prices (in %)

i Products and services Д / , basic prices final prices

1 Agriculture and forestry 7.00 0.04 6.99

2 Fishery 0.00 1.11 0.78 3 M ining 0.00 0.07 0.04 4 Food 0.00 0 .0 6 0.05 5 Tobacco 0.00 0. 14 0.13 6 Fabrics 0.00 0.02 0.01 7 Textile 0.00 0.03 -0 .1 2 8 Leather 0.00 0.05 0.03 9 W ood 4.31 0 .0 6 3.77 10 Paper 0.00 0.03 0.01

11 Publishing and printing 2.30 0.52 2.68

12 Petrol 0.00 0.04 0.03

13 C hem icals 0.06 0.04 0.07

14 Rubber and plastic 0.00 0 .0 4 0.02

15 Other non-m etallic 9.28 0.08 8.30

16 Metal 0.81 0 .0 6 0.70

17 Metal products 6.48 0.15 5.72

18 M achines 0.51 0.12 0.49

19 O ffice m achines and computers 0.00 0.01 0 .0 0

20 Electric m achines 0.00 0.09 0.04

21 Radio and TV d evices 0.00 0.03 0 .0 0

22 M edical and optical devices 0.00 0.07 0.05

23 Motor vehicles 0.00 0 .1 4 0.03

24 Other transport equipment 0.00 0.08 0.06

25 Furniture and other goods 0.26 0.08 0 .3 0

26 R ecycling o f materials 0.00 0.06 0 .0 6

27 Electricity, gas, water 0.00 0.04 0 .0 4

28 Construction 15.00 0. 11 14.16

29 Hotels and restaurants 0.00 0.03 0.03

30 Financial services 0.00 0. 18 0. 13

31 B usiness and real estate services 0.00 0.08 0.07 32 Public administration and defence 0.00 0 4 0 0 .4 0

33 Education 0.00 0.38 0.38

34 Health care and social security 0.00 0.34 0 .3 4

35 Other services 0.00 0.05 0.05

36 Repair 0.00 0.04 0.04

37 Transport, storage, com munication 0.00 0.04 0.03 S o u r c e : As same as Tab. I .

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5. C o n clu d in g rem ark s

It can be said that in the case o f increase o f the considered V A T rates (agriculture products, construction services, m aterials for agriculture, m aterials for construction, books and new spapers), the role o f indirect cost-push effects in price form ation proved rather insignificant. It leads to a conclusion that to forecast price changes evoked by those particular regulations sim pler m ethods can be used with little error. H ow ever, it must be underlined that these are particular results - in a general case (i.e. if V A T rates for other groups o f products are changed), the role o f non-deductible V A T can be m uch more distinct, m aking the use o f the extended input-output price model indispensable.

R eferen ces

B a r d a z z i R . , G r a s s i n i M. ( I 9 9 1 ) , V alue-added Taxes a n d O th er In direct Taxes in an E E C

C oun try M odel: the Italian C a se, „E conom ic System s Research”, V ol. 3, N o 1.

G r a s s i n i M. (1 9 9 7 ), The Structure o f the M odern M u ltisecto ra l M odel. The Input-O utput

M odel o f IN FO RU M System , [in:] P roceedin gs o f the 3 r d W orld IN FO RU M C onference,

Łódź.

M i l l e r R. E., B l a i r P. D. (1985), Input-O utput A nalysis: F oun dation s a n d Extensions, E nglew ood C liffs, N ew Jersey.

Rachunki n a ro d o w e w ed łu g sek to ró w i p o d se k to ró w instytu cjonaln ych 1 9 9 5 -2 0 0 0 , G US (Central

Statistical O ffice), W arszawa 2002.

Rocznik sta tysty c zn y p rzem ysłu 2 000, G US (Central Statistical O ffice), W arszawa 2001. System R achunków N arodow ych , t. II, G US (Central Statistical O ffice), W arszawa 1997.

T o m a s z e w i c z L., B o r a t y ń s k i J. (2003), A naliza cen ow ych efektów zm ian p o d a tk ó w

p o śred n ich na p rzyk ła d zie p o d a tk u im portow ego, [in:] W zrost g o sp o d a rczy, restru ktu ryzacja i rynek p r a c y w P olsce. U jęcie teoretyczn e i em piryczne, Łódź.

Z i e n k o w s k i L. (2002), C o to je s t PK B ?, Warszawa.

J a k u b B o r a ty ń s k i

O S Z A C O W A N IE C E N O W Y C H E FE K T Ó W D O S T O S O W A N IA S T A W E K P O D A T K U V A T I A K C Y Z Y DO N O R M UNII E U R O P E JS K IE J

Wśród spodziew anych ekonom icznych skutków przystąpienia Polski do Unii Europejskiej istotne m iejsce zajmują zm iany poziom u i relacji cen. Raport Urzędu Komitetu Integracji Europejskiej na temat korzyści i kosztów akcesji wym ienia dw ie grupy źródeł tego efektu. Po pierw sze, są to czynniki o charakterze makroekonomicznym, takie jak wzrost konkurencji i zw ięk szon y napływ transferów zewnętrznych. Po drugie, potencjalne źródło efektów inflacyjnych stan ow ią dostosow ania niektórych regulacji do prawa w sp óln otow ego, zw łaszcza w

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obszarach dotyczących standardów ochrony środowiska, polityki rolnej oraz podatków pośrednich. Przedmiotem opracowania je st ostatni z w ym ienionych aspektów, tj. w pływ zmian w stawkach podatków pośrednich na ceny.

Planowane dostosow ania obejmują stawki podatku od towarów i usług (V A T ) oraz stawki podatku akcyzow ego. W odniesieniu do podatku V A T zmiany polegają przede w szystkim na ograniczeniu zakresu stosow ania stawki obniżonej bądź zerowej (m. in. w budow nictw ie i rolnictwie), zaś w odniesieniu do podatku akcyzow ego - na dostosow aniu do minimalnej stawki obowiązującej w UE lub na likwidacji ulg (dot. m.in. akcyzy na papierosy i paliwa ekologiczne). Bezpośrednim efektem tych regulacji są zmiany cen płaconych przez ostatecznych odbiorców towarów i usług. Ponadto podatek VA T, w przypadku stosow ania różnego rodzaju ograniczeń w pomniejszaniu podatku należnego o podatek naliczony, obciąża dodatkow o koszty działalności i w ten sposób w pływ a na tzw. ceny bazowe, tj. ceny nie zawierające podatków od produktów. Zatem w skali gospodarki w ystępują także pośrednie efekty cen ow e sp ow od ow ane zmianami kosztów . D o oszacow ania skali obu opisyw anych zjawisk stosow any jest model cen typu input- oulput, rozszerzony o elem enty podatków pośrednich. Wyniki symulacji przedstawione są w przekroju rodzajów dóbr i usług oraz w edług kategorii spożycia finalnego.

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