Four important changes in tax system in Poland have been carried out in Poland since 2004:
−the lowering of corporate income tax rate from 27% to 19%,
−the reduction of social insurance premium from 13% to 6%,
−the replacement of three personal income tax rates (19%, 30% and 40%) with two rates (18%
−the introduction of a tax allowances for families with children.
Statistical data from Ministry of Finance and our own investigations are used to examine the
results of mentioned changes in tax system. The stress is put on fiscal and redistribution aspects of
The main conclusions are following:
1. The Polish tax system changes following a different course than that accepted for tax
reforms in EU-15.
2. The changes in tax system have negative impact on the level and structure of the state
3. The reform have primarily benefited entrepreneurs and the wealthiest households, while the
incomes of many poor households have not changed.