Authors:
Tomasz Uryszek Department of Banking, Faculty of Economics and Sociology, University of Lodz, Poland

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Alina Klonowska Department of Economics and Food Economy, University of Agriculture in Cracow, Al. Mickiewicza 21, 31-120, Krakow, Poland

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Abstract

The main goals of the article are to investigate the level of fiscal unsustainability in Poland and estimate the tax gap necessary to stabilize the size of the public debt and to follow a path to fiscal sustainability. It hypothesizes that by closing the tax gaps for value-added tax (VAT) and personal income tax (PIT), Poland can cover most of its current fiscal needs and stabilize the country’s fiscal situation. We estimated a modified version of the equation describing Ponzi games, calculated the primary gap indicator, and conducted cointegration tests for ex-post data on public expenditures and revenues to investigate the actual level of fiscal unsustainability. The research period covers yearly observations between 2003 and 2017. Empirical evidence confirmed our research hypothesis. We found out that closing the tax gap could change the situation dramatically. If the public authorities were able to collect the VAT and PIT that currently go uncollected, Poland could easily embark on the path towards fiscal sustainability.

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2021  
Web of Science  
Total Cites
WoS
285
Journal Impact Factor 0,939
Rank by Impact Factor Economics 326/379
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Journal Self Cites
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5 Year
Impact Factor
0,740
Journal Citation Indicator 0,34
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1,4
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Scopus
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2020  
Total Cites 275
WoS
Journal
Impact Factor
0,875
Rank by Economics 325/377 (Q4)
Impact Factor  
Impact Factor 0,534
without
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5 Year 0,500
Impact Factor
Journal  0,38
Citation Indicator  
Rank by Journal  Economics 347/549 (Q3)
Citation Indicator   
Citable 37
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Total 37
Articles
Total 0
Reviews
Scimago 13
H-index
Scimago 0,292
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Scimago Economics and Econometrics Q3
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Scopus 225/166=1,4
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Scopus Economics and Econometrics 392/661 (Q3)
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Scopus 0,668
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2019  
Total Cites
WoS
212
Impact Factor 0,914
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without
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0,728
5 Year
Impact Factor
0,650
Immediacy
Index
0,156
Citable
Items
45
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Articles
45
Total
Reviews
0
Cited
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3,9
Citing
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9,5
Eigenfactor
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0,00015
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0,052
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100,00
Normalized
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0,01891
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28,437
Scimago
H-index
12
Scimago
Journal Rank
0,439
Scopus
Scite Score
214/165=1,3
Scopus
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Economics and Econometrics 355/637 (Q3)
Scopus
SNIP
0,989

 

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Acta Oeconomica
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