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Raport WEI: VAT – kluczowy problem polskiego systemu podatkowego

Nowa, prosta i przejrzysta ustawa o podatku od towarów i usług, procedura weryfikacji rzetelności kontrahenta na poziomie ustawowym, premiowanie pracowników organów podatkowych za solidność i rzetelność podatników oraz obowiązek wydania decyzji w ciągu 3 miesięcy od wstrzymania zwrotu podatku VAT – to niektóre propozycje uzdrowienia polskiego systemu podatkowego, zaprezentowane podczas środowej konferencji Warsaw Enterprise Institute.
Nie można dłużej pozwalać, by uczciwi przedsiębiorcy odpowiadali za przekręty organizowane przez przestępców, dlatego należy szybko wprowadzić cały szereg zmian w systemie podatkowym – argumentowali eksperci think-tanku Warsaw Enterprise Institute podczas prezentacji raportu „VAT-kluczowy problem polskiego systemu podatkowego”. W przedstawionym w środę 1 marca 2017 opracowaniu wskazane zostały realne przeszkody uniemożliwiające prawidłowe funkcjonowanie wielu polskim firmom. W ocenie WEI pokonanie problemów związanych z systemem podatkowym leży w interesie każdego uczestnika rynku, gdyż przełoży się na możliwości zatrudniania większej liczby pracowników, produkowania lepszej jakości wyrobów czy też – w rezultacie zmniejszenia obciążeń administracyjnych – oferowania produktów i usług taniej.

– System podatkowy w Polsce jest dalece niedoskonały i, jak się wydaje, co do tej diagnozy panuje powszechny consensus. Można wyróżnić dwa newralgiczne obszary – pierwszy to model funkcjonowania administracji skarbowej, ze szczególnym uwzględnieniem panującego wewnątrz niej systemu motywacyjnego. Drugim są problematyczne praktyki, stosowane na podstawie obowiązujących przepisów, polegające przede wszystkim na wstrzymywaniu zwrotów podatku VAT czy przerzucaniu odpowiedzialności za oszustwa podatkowe na uczciwych przedsiębiorców – mówił podczas spotkania prof. Robert Gwiazdowski.

W ocenie ekspertów WEI stosowany w Polsce system oceny efektywności pracowników kontroli skarbowej, premiujący wysokość dokonanych przez nich ustaleń, jest wysoce nieskuteczny. W 2014 roku wykryto nieprawidłowości powodujące uszczuplenia podatkowe w kwocie 10 602,3 mln zł, jednak złożone w efekcie korekty deklaracje podatkowe zwiększyły wpływy do budżetu jedynie o niewiele ponad 410 mln zł. Dlatego Warsaw Enterprise Institute proponuje premiowanie za terminowość dopełniania obowiązków rejestracyjnych oraz terminowość i rzetelność rozliczeń dokonywanych przez podatników. Ponadto, w celu zwiększenia efektywności działań pracowników aparatu skarbowego, powinny należeć się im premie, jeżeli udałoby się im uzyskać dodatkowe środki z tytułu korekty deklaracji w związku z wykazanymi w toku postępowania nieprawidłowościami. Warunkiem uzyskania jakiejkolwiek premii musiałoby być jednak uprawomocnienie się decyzji wydanej w przedmiotowej sprawie.

Na łamach raportu omówione zostały cztery konkretne przypadki innego problemu polskiego systemu podatkowego, jakim jest masowe i długotrwałe wstrzymywanie przez organy podatkowe zwrotów podatku VAT. WEI proponuje wprowadzenie konieczności wydania decyzji po trzech miesiącach od wstrzymania zwrotu podatku od towarów i usług, która następnie podlegałaby zaskarżeniu do sądu, również z trzymiesięcznym terminem na rozpatrzenie sprawy. W przypadku nie wywiązania się przez organ podatkowy, jak i sąd z zaproponowanego obowiązku – przedstawienia decyzji/ zawyrokowania w sprawie – w terminie, przyjmowałoby się domniemanie, iż została wydana decyzja o zwrocie podatku VAT.

– Jako że organy podatkowe nie radzą sobie w wystarczającym stopniu ze ściganiem przestępców, odpowiedzialność za oszustwa spada na uczciwe podmioty. Mechanizmem wykorzystywanym do przerzucania tego ciężaru na uczciwe firmy jest solidarna odpowiedzialność za zobowiązania podatkowe. Rezultat takiej polityki jest oczywisty – kolejne branże działają w ciągłej niepewności, ponieważ potencjalnie w każdym segmencie gospodarki przestępcy mogą rozpocząć „karuzelę podatkową”, wciągając w nią – jako „bufory” – legalnie działające firmy – wyjaśniał ekspert WEI, Jakub Bińkowski. – Dużym problemem jest również stosowanie przez organy skarbowe zabezpieczenia na majątku przedsiębiorcy, obejmującego z reguły blokadę środków na rachunku bankowym, co prowadzi do utraty płynności finansowej – dodał.

W ocenie ekspertów WEI, zaprezentowanej podczas środowej konferencji, podstawowym postulatem, który doprowadziłby do ukrócenia odpowiedzialności uczciwych podatników za przestępstwa podatkowe innych podmiotów, byłoby wypracowanie przez polskiego ustawodawcę odpowiednich procedur, po których spełnieniu podatnik miałby w świetle prawa pewność, że zawiera transakcję z uczciwym kontrahentem. Odpowiedzią na drugi problem jest ustanowienie instytucji kuratora zabezpieczonego majątku. Instytucja ta miałaby funkcjonować w ten sposób, że w wydanej decyzji zabezpieczającej wskazany byłby kurator, która sprawowałby nadzór nad wydatkowaniem środków przez przedsiębiorcę umożliwiając mu dalsze funkcjonowanie.

– Należy korzystać z dostępnych wzorców zagranicznych – polski aparat skarbowy powinien być wyspecjalizowany i przyjazny podatnikowi, tak jak kanadyjski, i powinien, jak w Wielkiej Brytanii, dysponować nowoczesnymi narzędziami analitycznymi, by móc skuteczniej typować podmioty do kontroli. Minister Finansów musi zrozumieć, że tylko pozwalając przedsiębiorcom na wolność prowadzania działalności gospodarczej, wolność od obciążeń administracyjnych, zwiększy wpływy do budżetu w sposób długoterminowy.– podsumował debatę Tomasz Wróblewski, prezes WEI.

Eksperci WEI postulują również rozpoczęcie prac nad nową ustawą o podatku od towarów i usług. Aktualnie obowiązujące przepisy są w ich ocenie na tyle skomplikowane, że stały się – z punktu widzenia podstawowego ich adresata, czyli przeciętnego podatnika – niemal niemożliwe do zrozumienia i prawidłowego zastosowania.

Raport w pełnej wersji do pobrania tutaj oraz na stronie www.wei.org.pl

Źródło: WEI

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