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Author
Guziejewska Beata (Uniwersytet Łódzki), Witczak Izabela (Uniwersytet Łódzki)
Title
The Polish Deal's Changes to the Tax System Versus the Compatibility of Fiscal Policy Goals
Source
Optimum : Economic Studies, 2022, nr 2 (108), s. 95-109, tab., bibliogr. s. 108-109
Keyword
Podatki, Polityka fiskalna, Redystrybucja, Reforma podatkowa
Taxes, Fiscal policy, Redistribution, Tax reform
Note
JEL Classification: H21, H32, H71
summ.
Abstract
Purpose - An evaluation of changes in the Polish tax system resulting from the governmental programme 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 formulated 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, financial 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 disregard the redistributive function of taxes may have consequences other than expected. The main outcome 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. (original abstract)
Accessibility
The Library of University of Economics in Katowice
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ISSN
1506-7637
Language
eng
URI / DOI
http://dx.doi.org/10.15290/oes.2022.02.108.07
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