

An episode of ''The Philosophy of Taxes'': ''VAT – is it really neutral?''
26th January 2025
Paweł Kossecki and Magdalena Tecław invite you to listen to the latest episode of our podcast, ''The Philosophy of Taxes'', entitled ''VAT – is it really neutral?''.
VAT has been under the tax authorities’ scrutiny for years. This comes as no surprise, as it is by far the largest source of revenue for the state budget. The guiding principle of VAT is its neutrality. However, in practice there are many examples where the neutrality of VAT is not guaranteed. In the podcast, our experts highlight situations where it is not the consumer but the taxpayer or business owner who bears the economic burden of the tax. This means that, in many cases, VAT is not neutral. This is a very interesting issue, one that is all too often overlooked in public discourse. We encourage you to share your views.
The video is available via the link:
https://www.youtube.com/watch?v=IW9SEaNQxJE


