Fair taxes or budget revenues at any price?

Polish tax law in the post-BEPS era

Contributions by Maciej Serowaniec Contributions by Paula Przybielska Contributions by Ewa Prejs Contributions by Krzysztof Lasiński-Sulecki Contributions by Anna Brzezińska-Rawa Contributions by Bogumił Brzeziński Contributions by Małgorzata Cilak Contributions by Martyna Wilmanowicz-Słupczewska Contributions by Marek Słupczewski Contributions by Jacek Wantoch-Rekowski Contributions by Izabela Rymanowska Contributions by Joanna Zawiejska-Rataj Contributions by Agnieszka Franczak Contributions by Teresa Sławińska-Choryło Contributions by Adam Kalazny Contributions by Wojciech Kaczmara Contributions by Michal Goj Contributions by Slawek Krempa Contributions by Mikołaj Kondej Edited by Martin Löhnig Edited by Wojciech Morawski Edited by Anna Moszyńska Series edited by Martin Löhnig

Book cover: Fair taxes or budget revenues at any price?

Extent: 340 pages

Publisher: Böhlau Verlag Wien

Subjects: Law, Slavic Studies

Language: English

Hardback (Published)

(May 2022)

ISBN: 9783205215271

6.3 x 9.25 inches

Price: $94.00

In stock

Supranationally inspired tax law as an instrument for the PiS party’s restructuring of the Polish state.


The study of the Polish tax system and policy which enriches knowledge of developments in one of the largest and most rapidly changing states in Europe. It is the result of cooperation of academics and practitioners from major tax advisory firms as well as in-house tax experts. Political changes in Poland (electoral victory of the right-wing PiS party) coincided with changes on the global tax scene, which were associated with the BEPS project (Base Erosion and Profit Shifting), implemented by the OECD. The struggle to rebuild countries’ tax revenues began. The ambitious social policy in Poland, which involved substantial transfers of funds to the less well-off, required an increase in budget revenues. Thus, the Polish government quickly became an ardent supporter of BEPS. The radicalism of the tax policy changes raised many doubts among practitioners, who accused the authorities of excessive fiscalism. On the other hand, the legal rules previously in force did indeed poorly protect the fiscal interests of the state. The study of the Polish tax system and Polish tax policy based on the contributions collected in this volume enriches knowledge of developments in one of the largest and most rapidly changing states in Europe.

  • Contributions by Maciej Serowaniec
  • Contributions by Paula Przybielska
  • Contributions by Ewa Prejs
  • Contributions by Krzysztof Lasiński-Sulecki
  • Contributions by Anna Brzezińska-Rawa
  • Contributions by Bogumił Brzeziński
  • Contributions by Małgorzata Cilak
  • Contributions by Martyna Wilmanowicz-Słupczewska
  • Contributions by Marek Słupczewski
  • Contributions by Jacek Wantoch-Rekowski
  • Contributions by Izabela Rymanowska
  • Contributions by Joanna Zawiejska-Rataj
  • Contributions by Agnieszka Franczak
  • Contributions by Teresa Sławińska-Choryło
  • Contributions by Adam Kalazny
  • Contributions by Wojciech Kaczmara
  • Contributions by Michal Goj
  • Contributions by Slawek Krempa
  • Contributions by Mikołaj Kondej
  • Edited by Martin Löhnig
  • Edited by Wojciech Morawski
  • Edited by Anna Moszyńska
  • Series edited by Martin Löhnig