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The Polish tax system - What has been achieved thus far? What should be done in the future?

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  • Radoslaw Piwowarski

Abstract

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.

Suggested Citation

  • Radoslaw Piwowarski, 2007. "The Polish tax system - What has been achieved thus far? What should be done in the future?," CASE Network Studies and Analyses 0340, CASE-Center for Social and Economic Research.
    • Handle: RePEc:sec:cnstan:0340
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    References listed on IDEAS

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    1. Haufler,Andreas, 2008. "Taxation in a Global Economy," Cambridge Books, Cambridge University Press, number 9780521047593, October.
    2. Patrick Lenain & Leszek Bartoszuk, 2000. "The Polish Tax Reform," OECD Economics Department Working Papers 234, OECD Publishing.
    3. Vito Tanzi, 1998. "Government Role and the Efficiency of Policy Instruments," Palgrave Macmillan Books, in: Peter Birch Sørensen (ed.), Public Finance in a Changing World, chapter 2, pages 51-69, Palgrave Macmillan.
    4. Zee, Howell H. & Stotsky, Janet G. & Ley, Eduardo, 2002. "Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries," World Development, Elsevier, vol. 30(9), pages 1497-1516, September.
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