Title: Reforming tax expenditure programs in Poland
First published: 2000
Description: Tax expenditure programs that Poland introduced in 1992 to compensate lower-income taxpayers for the withdrawal of subsidies have proliferated, making the normative tax system difficult for the average taxpayer to understand, reducing the tax base, and benefiting the higher-income taxpayers more than the taxpayers they were originally designed to help.
Subjects: Taxation, Fiscal policy, Tax expenditures
Places: Poland
LC classification: HG3881.5.W57