PL EN


2005 | 2(9) | 44-63
Article title

POLISH TAX SYSTEM - CURRENT STATE AND DIRECTIONS OF EVOLUTION

Authors
Title variants
Languages of publication
PL
Abstracts
EN
Poland has to conduct further reforms of the tax system, which shows a lot of imperfection and necessitates a preventing of the high budget deficit. It seems a proper solution to keep the current structure of the tax system and to focus on issues concerning detailed solutions within the specific taxes. A fiscal functions of taxes should be considered a significant priority. The economic success of the countries which introduced linear income taxes (Baltic countries and Russia) serves as an encouragement to copy the solutions adapted there. A lot of doubts, however, arise in connection with a too strong diversity of individuals' incomes, moving the burden of taxation on medium income groups and the rates of linear taxes. As a result, it seems difficult to decide whether the linear income tax on natural persons' incomes should be introduced in Poland. The consequences of a decision like this one are hard to predict.
Year
Issue
Pages
44-63
Physical description
Document type
ARTICLE
Contributors
author
  • M. Mikita, Wyzsza Szkola Handlu i Prawa w Warszawie, Wydzial Ekonomii i Zarzadzania, Katedra Uslug Finansowych, ul. Swieradowska 43, 02-662 Warszawa, Poland
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
06PLAAAA01132608
YADDA identifier
bwmeta1.element.94d3b6df-f687-3308-bef6-5de5d8eb59ea
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