Author: Organisation for Economic Co-operation and DevelopmentPublisher:
ISBN:
Category :
Languages : en
Pages : 54
Book Description
Tax system, budget, social security taxes, revenue, income, government, intergovernmental finances.
The Polish Tax Reform
Author: Organisation for Economic Co-operation and DevelopmentPublisher:
ISBN:
Category :
Languages : en
Pages : 54
Book Description
Tax system, budget, social security taxes, revenue, income, government, intergovernmental finances.
The Polish Tax Reform
Author: Patrick LenainPublisher:
ISBN:
Category : Taxation
Languages : en
Pages : 64
Book Description
“The” Polish Tax Reform
Author: Patrick LenainTax Reform in Poland
Author: Janusz FiszerReforming Tax Expenditure Programs in Poland
Author: Carlos Brandão CavalcantiPublisher: World Bank Publications
ISBN:
Category : Contribuyentes-polonia
Languages : en
Pages : 30
Book Description
Tax expenditure programs that Poland introduced in 1992 to compensate lower-income taxpayers for the withdrawal of subsidies have proliferated, making the normative tax system difficult for the average taxpayer to understand, reducing the tax base, and benefiting the higher-income taxpayers more than the taxpayers they were originally designed to help.
The Polish tax reform
Author: B. PawlowskaThe Polish tax reform /Beata Pawlowska
Author: B. PawlowskaThe Comparison of the Polish Tax System with the Tax Systems in the EU Countries
Author: Beata HeimannPublisher: Lit Verlag
ISBN:
Category : Business & Economics
Languages : en
Pages : 428
Book Description
The experience of the last decades has shown that the tax competition, which has been engaging a great number of countries of the European Union and countries of Central and Eastern Europe, has increased significantly. In this book the author takes an in-depth look at the Polish tax system, and analyses alternative tax measures to improve the international location competitiveness of Poland and the smooth integration into the European Union. This book investigates the link between taxation and the country's international location competitiveness.
Reforming the Polish Tax System to Improve Its Efficiency
Author: Alain De SerresPublisher:
ISBN:
Category : Economics
Languages : en
Pages : 43
Book Description
The Polish tax system is characterised by high social security contributions for both employers and employees. As a result, Poland has one of the highest tax wedges in the OECD, despite relatively low personal income tax rates. This, combined with a relatively high minimum wage and generous early-retirement and disability benefit programmes, contributes to low employment rates, in particular among low-skilled workers. The system also relies heavily on consumption taxes, whereas relatively little revenue is collected from such bases as environment externalities, inheritances and, in particular, property. One of the key implications of the tax structure is that the system as a whole is one of the least redistributive among OECD countries. This paper reviews the main features of the tax system and explores options to improve its efficiency, including possibilities to broaden existing tax bases as well as to shift the tax burden from labour towards less mobile and distorting sources such as property.
Polish Tax System
Author: Ziemowit KukulskiPublisher: MONOGRAFIE
ISBN: 9788381075510
Category : Law
Languages : en
Pages : 263
Book Description