Sek, Malgorzata
Polish tax system in transition to democracy and market economy / Sek, Malgorzata .-- , 2021
Resumen.
This article discusses tax developments connected with the transformation of Poland from a communist (socialist) state with a centrally planned economy to a democratic state with a market economy. The key feature of Poland's pretransition tax system was a strong differentiation between taxpayers according to their belonging to the dominant socialized (state or cooperative) sector of the economy or the severely reduced nonsocialized (private) sector to the detriment of the latter.
SISTEMA FISCAL
IMPUESTOS
POLONIA
Intertax 0165-2826v. 49, Issue 5, May 2021, p. 470-475
Polish tax system in transition to democracy and market economy / Sek, Malgorzata .-- , 2021
Resumen.
This article discusses tax developments connected with the transformation of Poland from a communist (socialist) state with a centrally planned economy to a democratic state with a market economy. The key feature of Poland's pretransition tax system was a strong differentiation between taxpayers according to their belonging to the dominant socialized (state or cooperative) sector of the economy or the severely reduced nonsocialized (private) sector to the detriment of the latter.
SISTEMA FISCAL
IMPUESTOS
POLONIA
Intertax 0165-2826v. 49, Issue 5, May 2021, p. 470-475