THE ROLE OF THE STATE IN TAXATION. POLISH TAX POLICY AFTER 2015

Piotr Kasprzak

THE ROLE OF THE STATE IN TAXATION. POLISH TAX POLICY AFTER 2015

Abstract

This article is an attempt to present and evaluate tax policy Polish of the years 2015-2020, i.e. the period which resulted in formulating the new government. These time was a period of tax reforms, the introduction of new taxes and public tributes, as well as new mechanisms to control tax collection. Moreover, the policies introduced also concern changes in the level of fiscalism and tax redistribution. The research methods adopted in the paper include, in particular, the evaluation and analysis of secondary statistics, legal acts, literature review and specialized industry reports analyses.

Author (1)

Piotr Kasprzak dr

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Keywords

TAXATION, TAX POLICY, POLAND, TAX SYSTEM

Details

Category:: Monographic publication
Type:: rozdział, artykuł w książce - dziele zbiorowym /podręczniku w języku o zasięgu międzynarodowym
Language:: Russian
Publication year:: 2021
Bibliographic description:: Kasprzak P.: THE ROLE OF THE STATE IN TAXATION. POLISH TAX POLICY AFTER 2015// PROBLEMY STRAN POSTSOVETSKOGO PROSTRANSTVA, TSENTRAL'NOY I YUGO-VOSTOCHNOY YEVROPY. V y p u s k 5/ : , 2021, s.237-249
Verified by:: Gdańsk University of Technology