Zmiany w polskim systemie podatkowym w perspektywie integracji z Unią Europejską

Abstract

The article analyses trends of changes in the Polish tax system against the background of earlier experience and in the perspective of Poland's integration with the European Union. An attempt was made to assess the tax system, present certain proposals of its upgrading aimed at supporting the country’s social and economic growth, as well as define the scope оГ possible changes, which are determined by legal regulations observed in the EU. The author presents simultaneously current proposals concerning harmonisation of tax systems in the EU countries.