000			01135nab a2200217 c 4500
999			_c144207 _d144207
003			ES-MaIEF
005			20210603133058.0
007			ta
008			210603t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_938843 _aSek, Malgorzata
245		0	_aPolish tax system in transition to democracy and market economy _c Sek, Malgorzata
260			_c2021
500			_aResumen.
520			_aThis 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.
650		4	_948426 _aSISTEMA FISCAL
650		4	_947460 _aIMPUESTOS
650		4	_948075 _aPOLONIA
773	0		_9165036 _oOP 2141/2021/5 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, Issue 5, May 2021, p. 470-475
942			_cART