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Polski system podatkowy: diagnoza problemów oraz propozycja reformy

100%

Sieroń A.

Ekonomia. Wrocław Economic Review

2015

vol. 21

issue 1

9 - 40

The aim of this paper is to present the main challenges of the Polish taxation system and to propose the necessary reforms. Based on the analysis, we conclude that the three main problems of the Polish taxation system are the lack of coherent structure based on clearly defined economic principles, high tax burdens, especially on labor and capital, and its complicated and business unfriendly character. Thus — on the basis of the theory of optimal taxation — we argue that the only role of the taxation should be the fiscal function. Based on the theory and experience of other countries, we suggest also lowering the tax burden on labor and capital, and making the tax system friendlier to taxpayers. This point is crucial, since the instability and complexity of the tax law are also very important issues, although often overlooked by economists who tend to focus on the tax burden. Therefore, this paper attempts to fill this gap.

Ocena systemów podatkowych państw Unii Europejskiej w świetle wypełniania zasad podatkowych

86%

Franek S., Adamczyk A.

Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia

2017

vol. 51

issue 4

The most frequently analyzed aspects of diversification and dynamics of tax systems are their structure and its impact on economic parameters such as economic growth or unemployment. In this paper, however, attention has been paid to the compliance of tax systems with tax principles. Hence, the purpose of this paper is to assess the functioning of the tax systems of selected EU countries in relation to the tax principles that were proposed by Adam Smith and for years have been the subject of extensive discussion. For each of the four classic tax principles, measures were proposed to assess their fulfillment. This allowed us to create a ranking of EU countries in terms of fulfilling these principles. A synthetic development measure method was used for this purpose.

Najczęściej analizowanym aspektem zróżnicowania i dynamiki systemów podatkowych jest ich struktura oraz wpływ na takie parametry ekonomiczne, jak wzrost gospodarczy czy poziom bezrobocia. W niniejszym artykule zwrócono uwagę natomiast na przestrzeganie zasad podatkowych, które od czasów A. Smitha stanowią instytucjonalne ramy opodatkowania. Stąd też celem opracowania jest ocena funkcjonowania systemów podatkowych wybranych państw UE w odniesieniu do formułowanych w literaturze zasad podatkowych. Dla każdej z czterech klasycznych zasad podatkowych zaproponowano miary pozwalające na ocenę ich wypełniania. Pozwoliło to stworzyć ranking krajów Unii Europejskiej z punktu widzenia wypełniania tych zasad. Wykorzystano w tym celu syntetyczny miernik rozwoju.

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1 Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia

1 Ekonomia. Wrocław Economic Review

1 Adamczyk A.

1 Franek S.

1 Sieroń A.

1 2017

1 2015

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Polski system podatkowy: diagnoza problemów oraz propozycja reformy

Ocena systemów podatkowych państw Unii Europejskiej w świetle wypełniania zasad podatkowych