The paper contains assessment of the impact exerted on sea fishing and fish processing industries in Poland by VAT in the years 2000-2006. Based on that assessment, a conclusion was formulated that further tax assistance should be provided to Polish entrepreneurs of the industries in question so that they could stand competition and meet requirements of the EU market. Special attention was paid to examination of compliance of Poland's tax regulations with EU directives and effects of changes of fish sector tasation upon completion of the transitory period.
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