Fair taxes or budget revenues at any price?

Polish tax law in the post-BEPS era

Martin Löhnig, Wojciech Morawski, Anna Moszyńska, Martin Löhnig, Wojciech Morawski, Anna Moszyńska, Martin Löhnig

• Publisher: Böhlau Wien
• Year: 2022
• Print ISBN: 9783205215271
• eBook ISBN: 9783205215288
• Edition: 1
• Topic: Law
• Subtopic: Law Theory & Practice
• Index: Law

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.

Table of contents

• Title Page
• Copyright
• Table of Contents
• Martin Löhnig | Foreword
• Bogumił Brzeziński | Foreword
• Jacek Wantoch-Rekowski, Martyna Wilmanowicz-Slupczewska | The tax system in Poland
• Maciej Serowaniec, Agnieszka Franczak | Constitutional and human rights standards v. effectiveness of the tax system in the light of the jurisprudence of the Constitutional Tribunal of the Republic of Poland and the European Court of Human Rights
• Wojciech Morawski | The reduction of the importance of advance tax rulings and the fight against tax optimization
• Mikolaj Kondej, Slawomir Krempa | Polish General Anti-Avoidance Rule. Proper ATAD implementation or an instrument providing the Polish tax authorities with unlimited power?
• Ewa Prejs | New Specific Anti-Avoidance Tax Rules in Polish Corporate Income Tax – current legal developments
• Ewa Prejs | The new Exit Tax regime in Poland – going beyond the minimum standard
• Krzysztof Lasiński-Sulecki | Transfer pricing
• Michal Goj, Wojciech Kaczmara | Polish CFC rules – transition from local solution to harmonized regulations
• Izabela Rymanowska, Paula Przybielska | Fiscal administration is watching you: Poland-wide perspective on Mandatory Disclosure Rules
• Adam Kałążny, Wojciech Morawski | Tax on revenues from buildings
• Agnieszka Franczak | The impact of the MLI Convention on bilateral tax treaties – a Polish perspective
• Krzysztof Lasiński-Sulecki | The search for effective instruments to combat fraud in the VAT sphere
• Krzysztof Lasiński-Sulecki, Teresa Sławińska-Choryło | Increasing the efficiency of excise taxation
• Marek Slupczewski | Retail sales tax – an attempt at extraordinary taxation of trade in Poland against the European background
• Anna Brzezińska-Rawa | Environmental and health taxes – not just a source of revenue
• Joanna Zawiejska-Rataj | Tax administration in Poland: changes to organisation, competencies and procedures – dilemma between effectiveness and audited entities rights
• Jacek Wantoch-Rekowski, Malgorzata Cilak | Increasing the efficiency of the tax system from the budgetary perspective
• Authors