Title: Tax reforms in the light of EU accession : the case of Poland
Abstract: This report was prepared at the request of the polish authorities as an independent assessment of the reforms in internal tax policy and administration needed to comply with European Union (EU) directives. During the preparation of this report two other major reports were issued: the white paper on Tax Reform and an IMF-World Bank report specifically dealing with tax administration. This report addresses similar issues, giving however a greater emphasis to EU requirements in each tax category and the options Poland faces in complying with these requirements. The report is organized as follows. Chapter one reviews needed changes in the Value Added Tax (VAT) legislation and administration. These are among the most drastic changes, since it includes changes in the taxation of the agricultural sector and the taxation of immovable property, as well as border tax adjustments for the VAT. Chapter two considers measures to harmonize excises taxes on tobacco products, alcoholic beverages and mineral oils, and discusses the extensive administrative arrangements for these harmonized excise taxes. Chapter three examines options for harmonization of taxes on capital income. This includes measures to mitigate the double taxation of dividend income, a more uniform taxation of capital income, and minimizing some of the discriminatory effects of the corporate tax on inbound and outbound investment. The rest of this executive summary goes over the main points of each chapter.
Publication Year: 1998
Publication Date: 1998-01-01
Language: en
Type: article
Access and Citation
Cited By Count: 2
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