Indicators describing the effectiveness of tax systems of selected OECD countries - Open Research Data - MOST Wiedzy

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Indicators describing the effectiveness of tax systems of selected OECD countries

Opis

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.

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CC BY
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Informacje szczegółowe

Rok publikacji:
2020
Data zatwierdzenia:
2021-01-04
Data wytworzenia:
2017
Język danych badawczych:
polski
Dyscypliny:
  • ekonomia i finanse (Dziedzina nauk społecznych)
DOI:
Identyfikator DOI 10.34808/p6wp-bm58 otwiera się w nowej karcie
Weryfikacja:
Politechnika Gdańska

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