Monitor Podatkowy

no. 4/2025

The Effectiveness of MDR Regulations. An Analysis and Evaluation of Tax Scheme Rules in Poland, 2019-2024

DOI: 10.32027/MOPOD.25.4.1
Jeremiasz Kalus
Autor jest adwokatem, doradcą podatkowym
Przemysław Szymczyk
Autor jest adwokatem, doradcą podatkowym, wykładowcą na Wydziale Prawa i Administracji Uniwersytetu Warszawskiego
Abstract

The purpose of this publication is to verify the effectiveness of MDR regulations. Based on established methodological assumptions and using available statistical data and public administration reports, the authors analyze whether the regulation in question achieves its objectives, with particular emphasis on the purposes for which it was implemented. The research was conducted on two levels: direct, concerning control and enforcement, as well as indirect, related to the long-term informational and behavioral function and the impact on legislation.

Keywords
tax schemes MDR tax optimization tax avoidance tax scheme reporting Directive 2018/822 Tax Ordinance