Polish Tax System
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Polish Tax System
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Author : Ziemowit Kukulski
language : en
Publisher: MONOGRAFIE
Release Date : 2017
Polish Tax System written by Ziemowit Kukulski and has been published by MONOGRAFIE this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with Law categories.
The Comparison Of The Polish Tax System With The Tax Systems In The Eu Countries
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Author : Beata Heimann
language : en
Publisher: Lit Verlag
Release Date : 2005
The Comparison Of The Polish Tax System With The Tax Systems In The Eu Countries written by Beata Heimann and has been published by Lit Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Business & Economics categories.
The experience of the last decades has shown that the tax competition, which has been engaging a great number of countries of the European Union and countries of Central and Eastern Europe, has increased significantly. In this book the author takes an in-depth look at the Polish tax system, and analyses alternative tax measures to improve the international location competitiveness of Poland and the smooth integration into the European Union. This book investigates the link between taxation and the country's international location competitiveness.
Reforming The Polish Tax System To Improve Its Efficiency
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Author : Alain de Serres
language : en
Publisher:
Release Date : 2008
Reforming The Polish Tax System To Improve Its Efficiency written by Alain de Serres and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with categories.
Polish Tax System In Transition To Democracy And Market Economy
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Author : M. Sęk
language : en
Publisher:
Release Date : 2021
Polish Tax System In Transition To Democracy And Market Economy written by M. Sęk and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021 with categories.
This article discusses tax developments connected with the transformation of Poland from a communist (socialist) state with a centrally planned economy to a democratic state with a market economy. The key feature of Poland's pretransition tax system was a strong differentiation between taxpayers according to their belonging to the dominant socialized (state or cooperative) sector of the economy or the severely reduced nonsocialized (private) sector to the detriment of the latter. The tax system was based primarily on the flow of tax money between state-owned enterprises and the state budget. Tax rules were, to a large extent, included in governmental instead of parliamentary legislative instruments. Although the fall of communism in Poland is associated with the first partially free parliamentary elections in 1989, democratic elements had been gradually reintroduced into the Polish tax system from the beginning of the 1980s: the nullum tributum sine lege principle in 1980, judicial control over tax administration in 1981, and the principle of equality in taxation of entrepreneurs regardless of their ownership status (socialized vs. non-socialized economy) in 1988. However, new taxes suitable for the changed political, social, and economic reality were introduced in a few steps between 1989 and 1993. The system evolved in the following years with the most significant post-transition changes being connected with the preparations for accession to the EU.
Reforming Tax Expenditure Programs In Poland
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Author : Carlos Brandão Cavalcanti
language : en
Publisher: World Bank Publications
Release Date : 2000
Reforming Tax Expenditure Programs In Poland written by Carlos Brandão Cavalcanti and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Contribuyentes-polonia categories.
Tax expenditure programs that Poland introduced in 1992 to compensate lower-income taxpayers for the withdrawal of subsidies have proliferated, making the normative tax system difficult for the average taxpayer to understand, reducing the tax base, and benefiting the higher-income taxpayers more than the taxpayers they were originally designed to help.
Adapting The Polish Tax System To Eu Requirements
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Author : Jarosław Czaja
language : en
Publisher:
Release Date : 2014
Adapting The Polish Tax System To Eu Requirements written by Jarosław Czaja and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
The subject of this paper is to analyze the course of the Polish tax system adaptation to the requirement of the European Union since the early 90s. As we know the Polish tax system is subject to constant challanges of the great accession both before 2004 and after. Among the most important adjustments that have to be carried out there are: trends in the tax system after 1989, individual taxes with particular emphasis on VAT, income tax on individuals (Personal Income Tax) and corporate (Corporate Income Tax) and social security.
The Polish Tax System What Has Been Achieved Thus Far What Should Be Done In The Future
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Author : Radosław Piwowarski
language : en
Publisher:
Release Date : 2009
The Polish Tax System What Has Been Achieved Thus Far What Should Be Done In The Future written by Radosław Piwowarski and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with categories.
The paper briefly discussed the main parts of the Polish tax system underlining its important bad points and problems. After almost 15 years after introduction of main taxes, PIT, CIT, VAT and Excise, there is a need for some kind summary in these fields. The huge scope of subject allows only for general deductions and recommendations, but seems to be a good starting points for further discussions. The paper begins with a brief analysis of public economics theory in the field of taxation. Next it describes historical changes in the Polish tax system and present public finance situation in Poland. It is impossible to put aside a size of public spending when realistic and significant tax changes are analysed. Afterwards, in theoretical and practical context main taxes are described in more detail. The final paragraph presents conclusions and formulates some recommendations for further changes. Even though the significant changes in taxations began in 1992 (introduction of PIT and CIT) the analysis mainly covers years from 1995 to 2005, with some exceptions for 2006 and 2007 when data available. More detailed descriptions concerns last 3 years to embrace most up-to-date problems.
Fair Taxes Or Budget Revenues At Any Price
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Author : Martin Löhnig
language : en
Publisher: Böhlau Wien
Release Date : 2022-05-16
Fair Taxes Or Budget Revenues At Any Price written by Martin Löhnig and has been published by Böhlau Wien this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-05-16 with Law categories.
The study of the Polish tax system and policy which enriches knowledge of developments in one of the largest and most rapidly changing states in Europe. It is the result of cooperation of academics and practitioners from major tax advisory firms as well as in-house tax experts. Political changes in Poland (electoral victory of the right-wing PiS party) coincided with changes on the global tax scene, which were associated with the BEPS project (Base Erosion and Profit Shifting), implemented by the OECD. The struggle to rebuild countries' tax revenues began. The ambitious social policy in Poland, which involved substantial transfers of funds to the less well-off, required an increase in budget revenues. Thus, the Polish government quickly became an ardent supporter of BEPS. The radicalism of the tax policy changes raised many doubts among practitioners, who accused the authorities of excessive fiscalism. On the other hand, the legal rules previously in force did indeed poorly protect the fiscal interests of the state. The study of the Polish tax system and Polish tax policy based on the contributions collected in this volume enriches knowledge of developments in one of the largest and most rapidly changing states in Europe.
Tax Reform In Poland
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Author : Janusz Fiszer
language : en
Publisher:
Release Date : 1991
Tax Reform In Poland written by Janusz Fiszer and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Poland categories.
The Polish Tax System
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Author : Organisation de coopération et de développement économiques. Département des affaires économiques
language : en
Publisher:
Release Date : 2000
The Polish Tax System written by Organisation de coopération et de développement économiques. Département des affaires économiques and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with categories.