Efektywny ekonomicznie system podatkowy – w poszukiwaniu modelowych rozwiązań
The Economically Efficient Tax System – in Search of Optimal Solutions

Summary/Abstract: The aim of the article is to identify major trends in OECD countries tax systems in terms of the stimulating function realisation and to indicate – on that basis – features of the optimal tax system in terms of economic efficiency. In the article there has been used the descriptive and comparative analyses, as well as the analysis and logic structure techniques. In conclusion it has been stated that the need for economic efficiency requires moderate level of tax burden as well as the growth-friendly tax structure of tax system. In has been noticed that that Personal Income Tax and Corporate Income Tax are widely used in simulation function. It has been formulated some recommendations for the structures of these taxes.

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