https://doi.org/10.21697/zp.2024.24.3.04
Publications on Poland’s fiscal law have for years been postulating the creation of a friendly and convenient tax system to benefit both taxpayers and the national budget, with simplified terms of payment which would increase revenues. The legislator responded by instituting Polski Ład, the „Polish Deal,” a set of new legal provisions to remove the numerous shortcomings in the country’s tax system. The changes introduced clearly show that the basic principles underlying the Polish Deal were unrealistic, not supported by solid facts, and based on a limited range of vague speculations. Hence, a decision was taken to implement Polish Deal 2.0 to eliminate the potential for misuse. However, this initiative also gave taxpayers cause for concern. The results of the Polish Deal suggest that perhaps we should consider whether the remedy the legislator adopted was capable of creating an efficient tax system. The chief aim of inquiries into the matter should be to determine the characteristics and scope of the impact the new regulations made on the Polish tax system. Therefore the aim of this study is to show the grounds on which the legislator assumed that the new legal provisions would give rise to an efficient tax system, and how much they would improve the situation.
Download files
Citation rules
Cited by / Share
English
Italiano
Język Polski