STABILITY OF TAX REVENUE IN POLAND’S NATIONAL BUDGET IN 2004-2020
STABILITY OF TAX REVENUE IN POLAND’S NATIONAL BUDGET IN 2004-2020
Author(s): Wioletta Wierzbicka, Aleksandra Nierobisz, Maciej SobieckiContributor(s): Jolanta Idźkowska (Translator)
Subject(s): National Economy, Business Economy / Management, Economic history, Economic policy, Transformation Period (1990 - 2010), Present Times (2010 - today), Fiscal Politics / Budgeting
Published by: Wydawnictwo Uniwersytetu Warmińsko-Mazurskiego w Olsztynie
Keywords: taxes; state budget; stability of tax revenue; business cycles;
Summary/Abstract: Both the amount and structure of tax revenue may change in time as they depend on numerous variables, including factors of the business cycle. However, the stability of tax revenue affects the balance of public finances and the ability to meet public obligations. The aim of this study is to evaluate the stability of tax revenue in Poland’s national budget in 2004-2020. The research results indicate that both the amount and the structure of tax revenue in the national budget in 2004-2020 were stable.
Journal: Olsztyn Economic Journal
- Issue Year: 16/2021
- Issue No: 1
- Page Range: 87-100
- Page Count: 14
- Language: English