FISCAL POLICY IN POLAND DURING TRANSFORMATIONAL PERIOD

摘要

After 1990 in Poland taxation system was changed. Previous one existing in central planned economy was not enough sufficient in market oriented economy. This was one important impact on the changes, secondly it should be similar to this one which existing in European Union. Generally it was no big problems with implementation, but the bad cases emerged as well. First of all there were too many changes related to VAT and other taxes. The level of taxes was sometimes too high and government did not payclose attention to the proper time of executing the right debts. Generally we had more better sides than bad.