Polski system podatkowy: diagnoza problemów oraz propozycja reformy

• Authors: Arkadiusz Sieroń

Title variants

PL

Current situation and proposals for reform of Polish taxation system

• Languages of publication: PL

Abstracts

EN

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.

Keywords

EN

Polish taxation system; taxation system; tax principles; tax neutrality; tax reform

• Publisher: Wydawnictwo Uniwersytetu Wroclawskiego
• Journal: Ekonomia. Wrocław Economic Review
• Year: 2015
• Volume: 21
• Issue: 1
• Pages: 9 - 40

Contributors

author

Arkadiusz Sieroń

• Uniwersytet Wrocławski