English, Article, Journal or magazine article edition: The Polish Tax Reform Patrick Lenain; Leszek Bartoszuk

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Bookmark: http://trove.nla.gov.au/version/137021
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • The Polish Tax Reform
Author
  • Patrick Lenain
  • Leszek Bartoszuk
Physical Description
  • preprint
Notes
  • The Polish tax system has commendable features, in particular a capacity to generate strong revenue on a continuous basis. But it also has a number of less desirable features, which could hamper growth in the future and come under increased criticism both domestically and internationally. The authorities have introduced in 2000 an ambitious tax reform package that addresses some of these weaknesses. The present working paper reviews the main features of the Polish tax system, the forces shaping tax policy, and the recently introduced reforms. It also suggests areas where further reform could be beneficial. One such reform relates to the personal income tax and to social security contributions, which are particularly high in Poland and lead, together with the rigid labour market, to a low employment rate and an oversized underground economy. Secondly, the paper argues that the various tax rates on capital incomes should be unified in order to reduce possible distortions in the ... La fiscalité polonaise a beaucoup de points forts, en particulier une capacité à générer des recettes fiscales dynamiques de façon continue. Mais elle a aussi un certain nombre de points faibles qui pourraient peser sur la croissance à l’avenir et qui pourraient faire l’objet de critiques croissantes tant d’origine internes qu’internationales. Les autorités ont mis en place en 2000 une réforme fiscale ambitieuse qui vise à éliminer ces points faibles. Ce document de travail passe en revue les principales caractéristiques de la fiscalité polonaise, les forces qui déterminent la politique fiscale, et les réformes introduites récemment. Il propose aussi un certain nombre de réformes supplémentaires qui pourraient être bénéfiques. Le document suggère de réformer l’impôt sur le revenu des personnes physiques et les cotisations sociales qui sont particulièrement élevées en Pologne ce qui, dans un contexte de rigidité du marché du travail, conduit à un taux d’emploi particulièrement ...
  • taxation, fiscalité, Poland, Pologne
  • RePEc:oec:ecoaaa:234-en
Language
  • English
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