Holdings: Reforming Tax Expenditure Programs in Poland

Reforming Tax Expenditure Programs in Poland

Poland has recently begun reforming its tax program. In December 1999 it announced a gradual reduction in the corporate income tax rate, from 34 percent in 1999 to 22 percent in 2004. Value added and excise taxes are being harmonized with European Union directives, which means higher value added tax...

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Bibliographic Details
Main Authors:	Cavalcanti, Carlos B., Li, Zhicheng
Language:	en_US
Published:	World Bank, Washington, DC 2014
Subjects:	accounting Bonds budget process charitable contributions corporate income tax corporate income taxes debt deductions developed countries direct payments dividends double taxation economic development economic efficiency Effective Tax Rates estate taxes excise tax excise taxes fishing forestry fuels government spending housing income groups income tax bracket inflation installments insurance insurance premiums municipal services opportunity costs paying taxes policy makers price subsidies provisions Revenue Loss savings structural unemployment tax tax administration tax base tax brackets tax exemption tax exemptions tax expenditure Tax expenditures tax law tax laws tax liabilities tax liability tax measures tax obligations tax rates tax reduction tax reductions tax reform tax returns tax revenue tax revenues tax savings taxable income taxation taxpayers unemployment value added tax
Online Access:	http://hdl.handle.net/10986/19969

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http://hdl.handle.net/10986/19969

Reforming Tax Expenditure Programs in Poland

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