GŁÓWNE NIEPRAWIDŁOWOŚCI W FUNKCJONOWANIU POLSKIEGO SYSTEMU PODATKOWEGO
MAJOR VIOLATIONS IN THE WORK OF THE POLISH TAX SYSTEM
Author(s): P. PomorskiSubject(s): Recent History (1900 till today), Government/Political systems, Fiscal Politics / Budgeting
Published by: Fundacja „Oświata i Nauka Bez Granic PRO FUTURO”
Summary/Abstract: The structure of this elaboration comprises a deepen description of incorectnesses of polish tax system within last years. A new tax system created since 1989 was based on principal elements deriven from West – European tax rules. However, a great deal of amendments introduced afterwards changed this system into a very inconsistent and complicated collection of tax regulations, which practical implementation causes many problems both for tax payers and for the budgetary system [a rapid growth of tax arrears and deficiency].
Journal: KELM (Knowledge, Education, Law, and Management)
- Issue Year: 7/2014
- Issue No: 3
- Page Range: 196-200
- Page Count: 5
- Language: Polish