Jakość systemów podatkowych a ich wydajność fiskalna
The Quality of Tax Systems and Their Performance

Summary/Abstract: Purpose – The purpose of the article is to answer the question of whether it is possible to increase fiscal performance of tax systems without increasing their repression. Design/methodology/approach – A panel data model will be used to answer this research question. Findings – The results obtained have led us to conclude that fiscal efficiency of taxation systems can be improved by improving their quality, and in particular by reducing the cost of collection and increasing tax justice as measured by the Reynolds-Smolensky index. Originality/value – In previous studies of factors determining the fiscal performance of tax systems, the quality measures of these systems were not taken into account.

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