In other words, the VRR combines the degree to which VAT policy is designed to tax consumption at a uniform rate together with the quality of compliance and tax administration. In 2012, Poland had one of the lowest VRRs in the OECD, pointing to both a narrow VAT base and weak enforcement and compliance. Broadening the VAT base, by scaling back the use of reduced VAT rates and exemptions, and strengthening VAT enforcement could help boost revenues and contribute to financing Poland's planned spending increases.