Open AccessZmiany w procedurach podatkowych i uprawnieniach organów podatkowych – ich znaczenie w kontekście uszczelniania systemu podatkowego w Polsce w latach 2015–2019
Author(s) -
Magdalena Janiszewska
Publication year - 2020
Publication title -
studia bas
Language(s) - English
Resource type - Journals
eISSN - 2082-0658
pISSN - 2080-2404
DOI - 10.31268/studiabas.2020.28
Subject(s) - prosperity , tax avoidance , revenue , economics , tax evasion , business , public economics , tax reform , economic policy , law and economics , international economics , accounting , economic growth
One of the effects of globalization is the intensification of tax avoidance which leads to the erosion of tax bases in many tax jurisdictions. Not surprisingly, one of the main objectives of governmental policies is to tighten (seal) their tax systems. This can be illustrated by the changes to the tax procedures and powers of tax authorities introduced in Poland. The aim of the article is to examine to what extent these changes have impacted the tax gap. The author analyzed the relevant literature, legal provisions and empirical data. The results demonstrate that the changes in question deserve approval and they could impact the tax gap. However, they do not fully solve the problems resulting from the former legal solutions and it is not entirely clear whether the higher revenues to the state budget result from the activities of tax authorities or whether they are primarily driven by economic growth and the growth in prosperity. The constantly growing gap in foreign CIT also calls for further action.