Polski Ład z perspektywy sektora finansów publicznych
Polish Deal – budgetary perspective

Author(s): Aleksander Łożykowski
Subject(s): Economy, National Economy, Business Economy / Management, Micro-Economics, Economic policy, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: Polski Ład;system podatkowy;PIT;finanse publiczne;budżet państwa;tax expenditures;
Summary/Abstract: Purpose: The purpose of the article is to present the scope and importance of Polish Deal on the public finance sector. Design/methodology/approach: The disponible data on Polish Deal impact assessment will be analysed in terms of the impact on public finance sector. Findings: Polish Deal is one of the most important changes in the Polish tax and contribution system with an impact of PLN 26 688 million. Set of changes constituting a Polish Deal impacted most heavily on local governments budgets, less on central budget while the National Health Fund benefited the most. However, this does not involve clear impact on the spendings for health system in Poland. An informal and formal legislative procedure had a greatest impact on the configuration and cost of Polish Deal. One of the most important consequences of Polish Deal in terms of public finance sector was also the total change of the income tax expenditures.

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