Split payment mechanism and STIR – selected tools for improving the efficiency of tax collection on goods and services in the Republic of Poland

The article describes two selected tools for improving the efficiency of tax collection on goods and services in Poland, which were introduced in 2017, namely split payment and STIR. The introduction of these tools was connected with the Ministry of Finance’s intensification of actions related to so-called treasury frauds. The article presents the normative structure of split payment and STIR and also discusses the influence of these tools on the tax on goods and services.