Challenges Towards Tax Policy in Poland
Streszczenie
Both recession and bad condition of public finance extort changes in
tax system. In Poland the process of tax system transformation has lasted for a
dozen or so years, however, since a few years it has become a subject of serious
political disputes. The most significant differences refer to redistribution and
pro-efficiency aspects of taxation as well as to the ways of using fiscal policy in
fighting against recession.
In presented paper tax policy dilemmas are considered in a context of
effect of taxation on the structure of budget revenues, their economic (impact on
investment, creation of new jobs, stimulating global demand) and social results,
as well as from the viewpoint of accordance of the Polish tax system with the
EU demands on harmonization of taxation.