- Tytuł:
- The Polish Deal’s changes to the tax system versus the compatibility of fiscal policy goals
- Autorzy:
-
Guziejewska, Beata
Witczak, Izabela - Powiązania:
- https://bibliotekanauki.pl/articles/2123353.pdf
- Data publikacji:
- 2022
- Wydawca:
- Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
- Tematy:
-
taxes
fiscal policy
redistribution
tax reforms - Opis:
- Purpose – An evaluation of changes in the Polish tax system resulting from the governmental prog-ramme called the Polish Deal and an analysis of their consequences for taxpayers with respect to the objectives of a rational and coherent tax system. Research method – A critical analysis of the pertinent literature and tax laws. Conclusions are formu-lated using a deductive method drawing on the achievements of tax theory and the analysis of tax laws. Results – The tax system changes contained in the Polish Deal do not constitute a full-scale reform of the tax system. They were hastily introduced without a thorough analysis of their economic, finan-cial and social consequences. It is disputable whether they will make the tax system fairer as intended and their effects will only be known in the future. Also, they do not ensure compatibility between direct and indirect taxes and do not support the stability of the tax system. Originality/value/implications/recommendations – Tax system changes that are ill-conceived and disre-gard the redistributive function of taxes may have consequences other than expected. The main out-come of a tax system revision should be the compatibility between all fiscal policy goals rather than between some of its elements and the stability and transparency of tax laws.
- Źródło:
-
Optimum. Economic Studies; 2022, 2(108); 95-109
1506-7637 - Pojawia się w:
- Optimum. Economic Studies
- Dostawca treści:
- Biblioteka Nauki
Artykuł