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Search results for: FISCAL POLICY

  • Tax income to the Polish state budget in 2010-2019

    Open Research Data
    open access

    Tax revenues are one of the main sources of state budget revenues (approx. 90%). Therefore thwy create the most important public fund, which is the basis for management in a given budgetary year. One of the main problems of fiscal policy of any state is appropriate coordination of budget revenues with budget expenditures, and hence maintaining budget...

  • VAT rates in particular member states of the European Union in 2015

    Open Research Data
    open access

    Under European Union law, the minimum standard rate of VAT that Member States can apply is 15%. An upper limit has not been specified. Despite attempts to harmonize the value added tax rates, the range of tax rates applied between countries is large. Currently, Luxembourg uses the lowest standard rate (15%), and Hungary uses the highest (27%). Due to...

  • Tax preferences in PIT in numbers 2009-2015

    Open Research Data
    open access

    The follwoing data contain information prepared by the Ministry of Finance on the value of tax preferences by areas of support in Personal Income TAX (PIT) between 2009-2015.