Lessons from the experience of fiscal reform in Poland
Lessons from the experience of fiscal reform in Poland

Summary/Abstract: The article presents fiscal reforms in Poland since 1990. The author describes the reforms ofdirect and indirect taxes, analyzes their inconsistencies and advocates changes that are aligned withsocio-economic cohesion policy. In order to eliminate pathologies in the tax system, it recommendsthe elimination of social advantages in the tax system, consideration of pro-family preferences, thelinkage of progression and tax relief to stimulate professional activity and propensity to invest, simplifyingtax collection procedures, streamlining the tax system and sealing taxes.

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