Lessons from the experience of fiscal reform in Poland
DOI:
https://doi.org/10.15584/nsawg.2017.3.36Keywords:
Polish economy, fiscal policy, budget policy, economic transformationAbstract
The article presents fiscal reforms in Poland since 1990. The author describes the reforms of direct and indirect taxes, analyzes their inconsistencies and advocates changes that are aligned with socio-economic cohesion policy. In order to eliminate pathologies in the tax system, it recommends the elimination of social advantages in the tax system, consideration of pro-family preferences, the linkage of progression and tax relief to stimulate professional activity and propensity to invest, simplifying tax collection procedures, streamlining the tax system and sealing taxes.Downloads
Published
2020-11-13
How to Cite
Woźniak, M. G. (2020). Lessons from the experience of fiscal reform in Poland. Social Inequalities and Economic Growth, 3(51), 454–474. https://doi.org/10.15584/nsawg.2017.3.36
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