The Polish Tax Reform:
The Polish tax system has commendable features, in particular a capacity to generate strong revenue on a continuous basis. But it also has a number of less desirable features, which could hamper growth in the future and come under increased criticism both domestically and internationally. The author...
Gespeichert in:
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2000
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| Schriftenreihe: | OECD Economics Department Working Papers
no.234 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | The Polish tax system has commendable features, in particular a capacity to generate strong revenue on a continuous basis. But it also has a number of less desirable features, which could hamper growth in the future and come under increased criticism both domestically and internationally. The authorities have introduced in 2000 an ambitious tax reform package that addresses some of these weaknesses. The present working paper reviews the main features of the Polish tax system, the forces shaping tax policy, and the recently introduced reforms. It also suggests areas where further reform could be beneficial. One such reform relates to the personal income tax and to social security contributions, which are particularly high in Poland and lead, together with the rigid labour market, to a low employment rate and an oversized underground economy. Secondly, the paper argues that the various tax rates on capital incomes should be unified in order to reduce possible distortions in the ... |
| Beschreibung: | 1 Online-Ressource (54 p.) 21 x 29.7cm. |
| DOI: | 10.1787/638712271244 |
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| indexdate | 2024-11-26T14:55:54Z |
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| spelling | Lenain, Patrick VerfasserIn aut The Polish Tax Reform Patrick, Lenain and Leszek, Bartoszuk Paris OECD Publishing 2000 1 Online-Ressource (54 p.) 21 x 29.7cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Economics Department Working Papers no.234 The Polish tax system has commendable features, in particular a capacity to generate strong revenue on a continuous basis. But it also has a number of less desirable features, which could hamper growth in the future and come under increased criticism both domestically and internationally. The authorities have introduced in 2000 an ambitious tax reform package that addresses some of these weaknesses. The present working paper reviews the main features of the Polish tax system, the forces shaping tax policy, and the recently introduced reforms. It also suggests areas where further reform could be beneficial. One such reform relates to the personal income tax and to social security contributions, which are particularly high in Poland and lead, together with the rigid labour market, to a low employment rate and an oversized underground economy. Secondly, the paper argues that the various tax rates on capital incomes should be unified in order to reduce possible distortions in the ... Economics Poland Bartoszuk, Leszek MitwirkendeR ctb FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/638712271244 Volltext |
| spellingShingle | Lenain, Patrick The Polish Tax Reform Economics Poland |
| title | The Polish Tax Reform |
| title_auth | The Polish Tax Reform |
| title_exact_search | The Polish Tax Reform |
| title_full | The Polish Tax Reform Patrick, Lenain and Leszek, Bartoszuk |
| title_fullStr | The Polish Tax Reform Patrick, Lenain and Leszek, Bartoszuk |
| title_full_unstemmed | The Polish Tax Reform Patrick, Lenain and Leszek, Bartoszuk |
| title_short | The Polish Tax Reform |
| title_sort | polish tax reform |
| topic | Economics Poland |
| topic_facet | Economics Poland |
| url | https://doi.org/10.1787/638712271244 |
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