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

Add to cart

Synopsis
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.

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

Similar Books

A Hundred Shades of Blue

Bulgarian Ideas about Greece and the Greeks

By (author) Yura Konstantinova

Funeral Rites of the Yotvingians

Excavations from a Cemetery in North-eastern Poland

Volume 14

By (author) Ludwika Jończyk

Happy Centenary, Pinocchio!

Italian Children’s Literature in Poland, 1945–1989

By (author) Katarzyna Biernacka-Licznar

Interregnum

Reassessing 'Decline' and 'Rebirth' in Late Sixteenth-Century Poland-Lithuania

Volume 6

edited by Robert Tomczak

Kashubian Matters

Language, Literature, Education

Edited by Lucyna Warda-Radys Edited by Justyna Galant

Legal Pluralism and the Tajik Experience of Xinjiang

Between Custom and the Chinese State: An Ethnographic Perspective

By (author) Amier Saidula

Linguistic and Media Studies Perspectives on Research into Social and Political Polarisation

The Case of Poland

Edited by Anna Bączkowska Edited by Agnieszka Hess Edited by Agnieszka Szymańska

Liturgia semper reformanda

Adaptations and accommodations in the liturgy in light of canon 838 of the Code of Canon Law

By (author) Marcin Kołodziej Series edited by Rajmund Pietkiewicz Series edited by Piotr Burgoński

Model EU and Pattern OHADA?

Perspectives of a Mutual Influence in Commercial Law

Edited by Peter Jung

Océans

Volume 43

Volume editor Odile Delfour Series edited by Odile Delfour Volume editor Frantz Mynard Series edited…

Queen Bona Sforza of Poland

Sources and the Practice of Rulership in East Central Europe

Volume 8

Edited by Darius von Güttner-Sporzyński Edited by Agnieszka Januszek-Sieradzka

The EPPO/OLAF Compendium of National Procedures: Estonia

Desktop codes on the procedural law of the Member States with annotations by national experts

By (author) Pierre Hauck By (author) Jan-Martin Schneider

The EPPO/OLAF Compendium of National Procedures: Greece

Desktop codes on the procedural law of the Member States with annotations by national experts

By (author) Pierre Hauck By (author) Jan-Martin Schneider

The EPPO/OLAF Compendium of National Procedures: Italy

Desktop codes on the procedural law of the Member States with annotations by national experts

By (author) Pierre Hauck By (author) Jan-Martin Schneider

Law and Literature

An Interdisciplinary Exploration of Medieval Texts

Volume 1

Edited by Ignazio Alessi Edited by Gavino Scala

Rawa: The River That Connects

Edited by Lucyna Sadzikowska Edited by Andrzej Kowalczyk

(Bloß) symbolische Rechtsetzung

Eine interdisziplinäre Untersuchung der deutschen Glücksspielregulierung auf ihre funktionelle und symbolische Wirkung

By (author) Robin Anstötz

Algorithmische Kollusion auf hybriden Handelsplattformen

By (author) Svenja Huemer

Codex. Vol. 7, 2026

Giornale romanistico di studi giuridici, politici e sociali

Volume 7

Edited by Oliviero Diliberto Edited by Claudia Giuffrida Edited by Meiling Huang Edited by Orazio…

Credit Default Swap-Aktivismus

Eine ökonomische Analyse und rechtliche Bewertung der Einflussnahme von Credit Default Swap-Investoren auf Unternehmen

By (author) Julian Franke

Das Gleichlaufprinzip im Europäischen Kollisions- und Zuständigkeitsrecht

By (author) Vincent Stangenberg

Das Rheinische Recht

Neue Perspektiven auf die Geschichte des französischen Rechts an Rhein und Mosel, ca. 1750 bis 1900

Contributions by Gregor Albers Contributions by Kristin Boosfeld Contributions by Franz Dorn Contributions by Carsten…

Das Rückschrittsverbot als Instrument Europäischen Werteschutzes

Schutz unionaler Werte im Spannungsfeld nationalstaatlichen Pluralismus

By (author) Lena Sophie Kaiser

Datengetriebenes Eventmanagement

Eventdaten verstehen, skalieren, nutzen – ein Playbook

By (author) Jens Kuntzemüller

Der gewöhnliche Aufenthalt des Erblassers

Grundlagen und Grenzen der Aufenthaltsanknüpfung in der Europäischen Erbrechtsverordnung

Volume 249

By (author) Elias Feige

Der politische Streik im deutschen Arbeitskampfrecht

Dogmatische Entwicklungslinien von 1869 bis in die 1980er Jahre

Volume 393

By (author) Amelie Weiser

Der Rechtsirrtum im Privatrecht

By (author) Johanna Stark

Der Schutz von Haushalt und Solidarität in der EU

Volume 226

By (author) Ann-Kathrin Viktoria Brämer

Der Störer im Privatrecht

By (author) Patrick Zurth

Der völkerstrafrechtliche Kulturgüterschutz – am Beispiel ausgewählter Entscheidungen internationaler Gerichte

Volume 67

By (author) Jana Katharina Schneider

Deutsche Erbengemeinschaft und italienische comunione ereditaria

Eine historisch-vergleichende Untersuchung

By (author) Kira Behre

Deutsche Polenpolitik, 1918 – 2018

Tradition – Zivilisationsbruch – Verständigung

Volume 40

Edited by Dieter Bingen Edited by Peter Oliver Loew

Die Erhebung und Bewertung von Zeugenaussagen im Strafprozess

Juristische, aussagepsychologische und psychiatrische Aspekte. Bd. 9

Edited by Rüdiger Deckers Edited by Günter Köhnken Edited by Jenny Lederer

Die EU-Grundrechtecharta als “living instrument“

By (author) Lea Norta

Die Konjunkturkomponente des Grundgesetzes

Die konjunkturbedingte Kreditaufnahme im System der Kreditermächtigungen, europarechtlichen und gesamtwirtschaftlichen Verpflichtungen der Finanzverfassung

By (author) Manuel Ackermann