Problemy opodatkowania ludności w Polsce

Abstract

The proces of constructing a new tax system in Poland must take into account the requirements of market economy and political principles of a democratic State. In connection with Poland's will to join the EEC, the system of taxation must be adjusted to international standards of harmonization and unification of taxes, also with respect to the taxation levied on population. The taxes introduced in 1990 and the drafts of new tax legislation submitted to the Parliament respect in principle these requirements. These drafts refer both to direct as well as indirect taxation. Among direct taxes of basic importance is income tax payable by natural persons (to be in force since Jan. 1, 1992), some local taxes collected by self-government budgets, as well as taxes payable incidentally, such as inheritance tax. Among indirect taxes of basic importance is VAT, called in Poland „tax on production and services" (to be in force since July. 1, 1991). It is modelled on similar taxes in force in developed countries. Although a general direction of changes in tax legislation is progressive and aims at constructing a modern system, some tax constructions show defects, such as semantic shortcomings or system incoherence, resulting from reforming tax legislation in segments rather than changing the whole system. Besides, an excessive fiscalism, apparent especially in indirect taxation, although possibly unavoidable at present, may also be considered a defect. It will probably disappear once inflation is elimanated. Such are the intentions of the Government.