Challenges Towards Tax Policy in Poland

Abstract

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.