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Title:

Polski system podatkowy: diagnoza problemów oraz propozycja reformy

Alternative title:

Current situation and proposals for reform of Polish taxation system

Creator:

Sieroń, Arkadiusz

Subject and Keywords:

taxation system ; tax principles ; tax neutrality ; tax reform

Description:

Od 2013 pt.: Ekonomia - Wroclaw Economic Review

Abstract:

The aim of this paper is to present the main challenges of the Polish taxation system and to propose the necessary reforms. Based on the analysis, we conclude that the three main problems of the Polish taxation system are the lack of coherent structure based on clearly defi ned economic principles, high tax burdens, especially on labor and capital, and its complicated and business unfriendly character. Thus — on the basis of the theory of optimal taxation — we argue that the only role of the taxation should be the fi scal function. Based on the theory and experience of other countries, we suggest also lowering the tax burden on labor and capital, and making the tax system friendlier to taxpayers. This point is crucial, since the instability and complexity of the tax law are also very important issues, although often overlooked by economists who tend to focus on the tax burden. Therefore, this paper attempts to fi ll this gap

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Machaj, Mateusz. Red. ; Kwaśnicki, Witold. Red. ; Dybał, Mariusz. Red.

Date issued:

2015

Identifier:

ISSN 2084-4093

Language:

pol ; eng

Relation:

Acta Universitatis Wratislaviensis, ISSN 0239-6661 ; no 3666. Ekonomia, ISSN 2084-4093 ; 21/1, s. 9-40

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

© Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o., Wrocław 2015

Autor opisu:

WR U/PAdjm