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

Series: Legal Area Studies

Language: English

Hardback (Published)

(May 2022)

ISBN: 9783205215271

6.34 x 9.25 inches

Price: $94.00

In stock

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Synopsis
Authors/Editors
Contributing Authors

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.

Prof. Dr. Martin Lohnig is Full Professor for Civil Law, European Legal History and Canon Law at the University of Regensburg. Prof. NCU dr hab. Anna Moszynska is the Head of the Department of Commercial Law, Maritime Law and Civil Procedure on the Faculty of Law and Administration of Nicolaus Copernicus University in Torun (Poland), as well as an attorney at law. Prof. Dr. Martin Lohnig is Full Professor for Civil Law, European Legal History and Canon Law at the University of Regensburg. Prof. NCU dr hab. Wojciech Morawski is the Head of the Department of Public Finance Law and the Chairman of the Council of Scientific Discipline Law on the Faculty of Law and Administration of Nicolaus Copernicus University in Torun (Poland), as well as an attorney at law.

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

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Pandemic Poland

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By (author) Argita Malltezi By (author) Armela Kromiçi

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Studien zur neuesten Geschichte des polnischen Strafrechts und zur Rechtswissenschaft

By (author) Danuta Janicka

Commercial Law in Southeastern Europe

Legislation and Jurisdiction from Tanzimat Times until the Eve of the Great War

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Poland in good constitution?

Contemporary issues of constitutional law in Poland in the European context

Contributions by Weronika Baran-Rybczyńska Contributions by Tomasz Brzezicki Contributions by Marcin Dorochowicz Contributions by Marcin…

Reception of the ‘Limited liability company (GmbH)’

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Die Geburt der polnischen Rechtsordnung der Zwischenkriegszeit im europäischen Kontext

Contributions by Maicej Serowaniec Contributions by Zbigniew Witkowski Contributions by Zbigniew Naworski Contributions by Anna…

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