Search results for: tax collection

Search results for: tax collection

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Sealing tax collection in Poland and the EU in the years 2008–2018
Publication
- W. Wyrzykowski
- P. Kasprzak
- Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie - Year 2019
The purpose of this study is to present issues related to sealing tax collection system in Poland and European Union countries as well as OECD members in 2008–2018. The article is divided into four parts, which include: introduction, origin of the problem, implemented solutions and conclusions. It presents the results of the conducted analysis including studies of the literature and empirical data (mainly from OECD, GUS—Polish...

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THE ROLE OF THE STATE IN TAXATION. POLISH TAX POLICY AFTER 2015
Publication
- P. Kasprzak
- Year 2021
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...