- Tytuł:
-
Bilans zysków i kosztów działań uszczelniających polski system podatkowy w latach 2015–2019
Balance of profits and costs of the measures aimed at tightening up the Polish tax system in 2015–2019 - Autorzy:
-
Jamroży, Marcin
Łożykowski, Aleksander - Powiązania:
- https://bibliotekanauki.pl/articles/2897414.pdf
- Data publikacji:
- 2020
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
tax system in Poland
tax gap
erosion of tax base
fiscal effect - Opis:
- The paper provides an assessment of measures aimed at tightening up the Polish tax system in 2015–2019. In particular, the positive fiscal effect of limiting the VAT and the CIT gaps as a response to legislative changes is to be noted. On the other hand, the effects of the measures aimed at tightening up the Polish tax system include the adjustment or compliance costs for enterprises and tax administration. Sealing the Polish tax system is an inherently long-term process which, in addition to the original fiscal purpose, constitutes a challenge for the legislator to avoid excessive fragmentation of tax law.
- Źródło:
-
Studia BAS; 2020, 4(64); 95-119
2080-2404
2082-0658 - Pojawia się w:
- Studia BAS
- Dostawca treści:
- Biblioteka Nauki