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Description
The following research data include indicators describing the effectiveness of the tax administration activity in Poland compared to selected countries. In economic understanding efficiency is measured by the calculation of the expenditure of funds spent on its operation and performance of statutory functions. In this respect, the basic indicator is the efficiency of tax collection, measured by the proportion of their value to collection costs. The Polish tax system can be considered modeled on the solutions used in Western European countries. Moreover, many legal provisions were implemented directly as part of the harmonization processes after Poland joined the European Union. Therefore, by analyzing qualitative and quantitative indicators and comparing them with the results achieved by Western European countries, it is possible to assess the functioning of the tax collection apparatus in Poland.
This research data includes information, inter alia, (1) Annual number of hours devoted by Polish entrepreneurs to tax issues in the company, (2) Average expenditure on tax administration in relation to GDP in selected OECD countries in 2005-2013, (3) Population per one tax administration employee in selected OECD countries.
Dataset file
hexmd5(md5(part1)+md5(part2)+...)-{parts_count} where a single part of the file is 512 MB in size.Example script for calculation:
https://github.com/antespi/s3md5
File details
- License:
-
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CC BYAttribution
Details
- Year of publication:
- 2020
- Verification date:
- 2021-01-04
- Creation date:
- 2017
- Dataset language:
- Polish
- Fields of science:
-
- economics and finance (Social studies)
- DOI:
- DOI ID 10.34808/p6wp-bm58 open in new tab
- Verified by:
- Gdańsk University of Technology
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