Download or read book Polish Tax System written by Ziemowit Kukulski and published by MONOGRAFIE. This book was released on 2017 with total page 263 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Comparison of the Polish Tax System with the Tax Systems in the EU Countries written by Beata Heimann and published by Lit Verlag. This book was released on 2005 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Reforming the polish tax system to improve its efficiency written by Alain de Serres and published by . This book was released on 2008 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Polish Tax System in Transition to Democracy and Market Economy written by M. Sęk and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article discusses tax developments connected with the transformation of Poland from a communist (socialist) state with a centrally planned economy to a democratic state with a market economy. The key feature of Poland's pretransition tax system was a strong differentiation between taxpayers according to their belonging to the dominant socialized (state or cooperative) sector of the economy or the severely reduced nonsocialized (private) sector to the detriment of the latter. The tax system was based primarily on the flow of tax money between state-owned enterprises and the state budget. Tax rules were, to a large extent, included in governmental instead of parliamentary legislative instruments. Although the fall of communism in Poland is associated with the first partially free parliamentary elections in 1989, democratic elements had been gradually reintroduced into the Polish tax system from the beginning of the 1980s: the nullum tributum sine lege principle in 1980, judicial control over tax administration in 1981, and the principle of equality in taxation of entrepreneurs regardless of their ownership status (socialized vs. non-socialized economy) in 1988. However, new taxes suitable for the changed political, social, and economic reality were introduced in a few steps between 1989 and 1993. The system evolved in the following years with the most significant post-transition changes being connected with the preparations for accession to the EU.
Download or read book Reforming Tax Expenditure Programs in Poland written by Carlos Brandão Cavalcanti and published by World Bank Publications. This book was released on 2000 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book The Polish Tax Reform written by Patrick Lenain and published by . This book was released on 2000 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Reform in Poland written by Janusz Fiszer and published by . This book was released on 1991 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Bia ystok Law Books 3 Introduction To Polish Tax Law written by Mariusz Popławski and published by Wydawnictwo Temida 2. This book was released on 2011 with total page 205 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is meant as an introduction to Polish tax law for English speaking readers and presents basic mechanisms specific for the tax law. The book is divided into three parts, the first one being of a general character, dealing with the concept of tax, sources of tax law and tax law application. The second part focuses on procedural and institutional matters of tax law, including tax authorities competence, tax liability, assessment and payment, tax audit and proceedings. The third part covers the material tax law and deals with personal and corporate income tax, VAT, excise and gambling duties, real estate and other local taxes.
Download or read book The Polish Tax System What Has Been Achieved Thus Far What Should Be Done in the Future written by Radosław Piwowarski and published by . This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The paper briefly discussed the main parts of the Polish tax system underlining its important bad points and problems. After almost 15 years after introduction of main taxes, PIT, CIT, VAT and Excise, there is a need for some kind summary in these fields. The huge scope of subject allows only for general deductions and recommendations, but seems to be a good starting points for further discussions. The paper begins with a brief analysis of public economics theory in the field of taxation. Next it describes historical changes in the Polish tax system and present public finance situation in Poland. It is impossible to put aside a size of public spending when realistic and significant tax changes are analysed. Afterwards, in theoretical and practical context main taxes are described in more detail. The final paragraph presents conclusions and formulates some recommendations for further changes. Even though the significant changes in taxations began in 1992 (introduction of PIT and CIT) the analysis mainly covers years from 1995 to 2005, with some exceptions for 2006 and 2007 when data available. More detailed descriptions concerns last 3 years to embrace most up-to-date problems.
Download or read book Adapting the Polish Tax System to EU Requirements written by Jarosław Czaja and published by . This book was released on 2014 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: The subject of this paper is to analyze the course of the Polish tax system adaptation to the requirement of the European Union since the early 90s. As we know the Polish tax system is subject to constant challanges of the great accession both before 2004 and after. Among the most important adjustments that have to be carried out there are: trends in the tax system after 1989, individual taxes with particular emphasis on VAT, income tax on individuals (Personal Income Tax) and corporate (Corporate Income Tax) and social security.
Download or read book The Polish Tax Reform written by Organisation for Economic Co-operation and Development and published by . This book was released on 2000 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax system, budget, social security taxes, revenue, income, government, intergovernmental finances.
Download or read book The Polish Tax System written by Organisation de coopération et de développement économiques. Département des affaires économiques and published by . This book was released on 2000 with total page 53 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fair taxes or budget revenues at any price written by Martin Löhnig and published by Böhlau Wien. This book was released on 2022-05-16 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt: The study of the Polish tax system and policy which enriches knowledge of developments in one of the largest and most rapidly changing states in Europe. It is the result of cooperation of academics and practitioners from major tax advisory firms as well as in-house tax experts. Political changes in Poland (electoral victory of the right-wing PiS party) coincided with changes on the global tax scene, which were associated with the BEPS project (Base Erosion and Profit Shifting), implemented by the OECD. The struggle to rebuild countries' tax revenues began. The ambitious social policy in Poland, which involved substantial transfers of funds to the less well-off, required an increase in budget revenues. Thus, the Polish government quickly became an ardent supporter of BEPS. The radicalism of the tax policy changes raised many doubts among practitioners, who accused the authorities of excessive fiscalism. On the other hand, the legal rules previously in force did indeed poorly protect the fiscal interests of the state. The study of the Polish tax system and Polish tax policy based on the contributions collected in this volume enriches knowledge of developments in one of the largest and most rapidly changing states in Europe.
Download or read book System of Polish tax law case study written by Grzegorz Kazimierz Walkowski and published by . This book was released on 2011 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book System polskiego prawa podatkowego w praktyce written by Grzegorz Kazimierz Walkowski and published by . This book was released on 2011 with total page 1044 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Download or read book Fair Taxes Or Budget Revenues at Any Price written by Martin Löhnig and published by . This book was released on 2022 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
