Proceeds from value added tax to the state budget as a percentage of the revenues (2010-2014)

From 1 January 2011, there was a general increase in the rates of tax on goods and services. According to the assumptions, it was temporary, and the amended regulations were to apply until the end of 2013. However, due to government policy, the rate hike was maintained. The changes introduced in 2010 concerned the basic and reduced rates - they were increased from 22% to 23% and from 7% to 8%, respectively. The changes to the regulations coincided with the end of the transitional period, which concerned Poland, and made it possible to use the reduced rates of 3% and 0% of VAT. Due to the above, it was decided to introduce a second reduced rate of 5% (this rate, however, is not transitional and is ultimately to apply to the rates of 7% and 22%), which covers only the goods referred to in Annex 10 to the Act o tax on goods and services (mostly those that were previously taxed at a rate of 3% and 0% - mainly food). It should be noted that in 2011-2012 there was an increase in revenues from value added tax compared to 2010, however, this increase cannot be clearly identified with an increase in tax rates.