Przywileje podatkowe i ich wpływ na dochody budżetu państwa
Tax privileges and their influence on the country’s budget revenue

Summary/Abstract: Today’s taxes, apart from the fiscal function, are also used to implement programmes of various natures: economic, social, and even explicitly political ones. Through taxes, the state can consciously influence shaping of the final structure of the revenues of its citizens and it can also control the business processes. However, it should be remembered that the tax preferences which constitute the transfer of public funds through the tax system (substitute of public expenditures) affect the bases of tax efficiency and reduce budget revenues. Therefore, in conditions of limited ability to raise public revenue, it is particularly important to monitor the tax expenditures. The aim of this article is to analyze the system of tax advantages existing in Poland and to show the budgetary implications arising from their use.

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