The characteristics of the budget and tax system of Poland.
Journal Title: Прикарпатський юридичний вісник - Year 2018, Vol 2, Issue 1
Abstract
In the article, on the basis of analysis of scientific literature, the characteristics of the budget and tax system of the Republic of Poland are described. It is substantiated that taxes in tandem with a budget system, which also has a rigid regulatory apparatus, form a rather effective sector of government revenue, complicated by many control levers, each of which ensures its stability. It is stated that the modern financial system of Poland has a thorough and efficient structure, each element of which is inherent: effective and qualitative legal basis, ramified and effective administrative management mechanism, etc.
Authors and Affiliations
Павло Франкевич
Keywords
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