Uwarunkowania i szanse dla zmian w polskim systemie podatkowym – wybrane zagadnienia
The Conditions and the Opportunities for Changes in Polish Tax System – Selected Issues
Author(s): Joanna Marczakowska-ProczkaSubject(s): Public Finances
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: tax; budget receipts; tax rate; tax system; tax burden; budget deficit;podatek; wpływy budżetowe; stawka podatkowa; system podatkowy; ciężary podatkowe; deficyt budżetowy
Summary/Abstract: The aim of this study was to analyze the effects of changes in Polish tax system in the years 2004–2014. The consequences of the implemented changes were analyzed from the point of view of their impact on the state budget and its impact on economic decisions of businesses and households. Taking the current state of public finances into consideration and the need for changes in the labor market, ensuring a relatively stable economic growth presents the reformers of the tax system in Poland need to find a compromise between efficiency and fairness of tax.
Journal: Annales Universitatis Mariae Curie-Skłodowska, Sectio H Oeconomia
- Issue Year: L/2016
- Issue No: 1
- Page Range: 29-40
- Page Count: 12
- Language: Polish