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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,…mehr

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Produktbeschreibung
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.
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Autorenporträt
Prof. Dr hab. Maciej Serowaniec is Dean of the Faculty of Law and Administration and Head of the Department of Constitutional Law of the Faculty of Law and Administration at Nicolaus Copernicus University in Torun, Poland. He is a principal investigator of the project "Supreme Audit Institutions in the constitutional systems of the Member States of the European Union", funded by the National Science Center (grant No. 2018/02/X/HS5 /00047); participated as a co-ordinator and investigator in the project "Responding to Emerging Dissensus: Supranational Instruments & Norms of European Liberal Democracy (Horizon Europe) and in the research project "BETKOSOL - Better Knowledge for Better Solutions", founded by the European Union's Hercule III Programme). In addition, he is Laureate of the European Court of Auditors Postgraduate Research Grant Programme and Laureate of the Scholarship of the Minister of Science and Higher Education for outstanding young scientists.Martin Löhnig is Full Professor for Civil Law, Legal History and Canon Law at the University of Regensburg