Economic and Fiscal Studies
Open access
Peer reviewed
Abstract
Abstract
Article 33a of the Polish VAT Act is the Polish model of postponed VAT accounting, allowing import VAT to be settled in the VAT return instead of at customs clearance. Using aggregated data for 2020–2024, the article analyses the scale, commodity structure and control significance of this mechanism. The results show that it covered about one quarter of Poland’s imports and was concentrated mainly in industrial, raw-material and technological goods. It should therefore be viewed both as a liquidity tool and as an important area of customs and tax risk profiling.
Direct answer
What can I do from this paper page?
Use this page to scan "Article 33a of the VAT Act - Improved Financial Liquidity for Importers in Poland and the Risk of Abuse" quickly: start with the summary and abstract, then check the authors, source, topics, and related papers. From here, open Scollr to follow Economic and Fiscal Studies research, save the paper, or map adjacent work.
Research areas
Follow related topics
Citation
BibTeX
@article{Gorcy2026Article,
title = {Article 33a of the VAT Act - Improved Financial Liquidity for Importers in Poland and the Risk of Abuse},
author = {Jarosław Gorący},
journal = {Metody Ilościowe w Badaniach Ekonomicznych},
year = {2026},
doi = {10.22630/mibe.2026.27.3.11},
url = {https://doi.org/10.22630/mibe.2026.27.3.11}
}FAQ
Using this paper in a discovery workflow
How do I find related work for this paper?
Use the related papers and topic links on this page as starting points. In Scollr, you can also open the paper and build a literature map around its references, citing papers, and related work.
How can I keep up with new Economic and Fiscal Studies research papers?
Follow Economic and Fiscal Studies research in Scollr. New papers from the topic flow into a personalized feed, and you can save useful studies to revisit later.
Can I cite this paper from this page?
This page includes a static BibTeX block for Article 33a of the VAT Act - Improved Financial Liquidity for Importers in Poland and the Risk of Abuse. Always verify the DOI, source, and publication details against the publisher record before submitting a manuscript.
Follow this research in Scollr
Follow the topics and authors behind this paper, save useful studies, and build a literature map when you are ready to go deeper.
Get the app