Wydajny fiskalnie system podatkowy – w poszukiwaniu modelowych rozwiązań
The fiscally efficient tax system – in search of model solutions

Summary/Abstract: The fiscal function is perceived as the oldest function of taxes and a tax system. Nowadays it is also cosidered as the most singnificant fuction, and the stipulation of fiscal efficiency is indicated among major characteristics of the optimal tax system. The aim of the article is to identify major trends in fiscal efficiency of OECD countries tax systems and to indicate features of the optimal tax system in terms of fiscal efficiency. The analysis concerns the tax system alone, excluding social security contributions. In the articule there has been used the descriptive and comparative analyses, as well as the analysis and logic structure techniques. The temporal scope covers the period between 1995 and 2013 year, although the article includes also the historical outline.

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