Open AccessBilans zysków i kosztów działań uszczelniających polski system podatkowy w latach 2015–2019
Author(s) -
Marcin Jamroży,
Aleksander Łożykowski
Publication year - 2020
Publication title -
studia bas
Language(s) - English
Resource type - Journals
eISSN - 2082-0658
pISSN - 2080-2404
DOI - 10.31268/studiabas.2020.32
Subject(s) - legislator , legislature , fragmentation (computing) , limiting , economics , value added tax , economic policy , public economics , business , accounting , political science , law , engineering , computer science , legislation , mechanical engineering , operating system
The paper provides an assessment of measures aimed at tightening up the Polish tax system in 2015–2019. In particular, the positive fiscal effect of limiting the VAT and the CIT gaps as a response to legislative changes is to be noted. On the other hand, the effects of the measures aimed at tightening up the Polish tax system include the adjustment or compliance costs for enterprises and tax administration. Sealing the Polish tax system is an inherently long-term process which, in addition to the original fiscal purpose, constitutes a challenge for the legislator to avoid excessive fragmentation of tax law.