Kierunki i ocena transformacji polskiego systemu podatkowego w latach dziewięćdziesiątych XX w

Abstract

Transformation of Polish economy required an adjusted tax system. The implemented adjustments had a very broad scope. They affected both particular taxes as well as tax system regulating act. The article attempts to evaluate adjustments introduced to the Polish tax system and their aims. It starts by discussing these that modified taxes and the tax system in the 1990s against a backdrop of theoretical premises. Then the adjustments are evaluated in terms of their effects. The final evaluation is provided as a set of conclusions.