2949775193
Tax expenditures: spending through the Polish tax system 105
2012 30 407 73 795
124 ■■■■■■■■■■■■■i
44 591
2009 845
20 000 40 000 60 000 80 000 100 000 120 000
budget deficit ■ tax expenditures
Figurę 5. Deficit and tax expenditures in Poland in 2009-2012 (million PLN)
Source: own study based on reports of the Polish Ministiy of Finance.
this way. The revenue of the State budget or local budgets increased approximately by the amount of forgone revenue in the situation the tax structures constituting tax expenditures had been abolished. As noted previously, the method of estimation based on revenue forgone does not take into account changes in the taxpayers‘ behavior and therefore it could be deceptive. However, the extent of tax expenditures identifted in the Polish tax system, means that an in-depth analysis that will answer the ąuestion: whether direct spending would be morę effective than spending realized through the special system of tax allowances, exclusions and deductions, should be immediately started. Furthermore, it is particular necessary to immediately begin refonning and simplifying the tax system, which can lead to a reduction in individual tax rates for all taxpayers, not just selected beneficiaries of the tax privileges.
5. Conclusions
Tax expenditures should be considered as a speciftc substitute of budget expenditures. Their Identification and analysis are therefore an essential element of shaping a transparent fiscal policy, enabling not only the in-depth scrutiny and control of all public expenditures and hence improving the efificiency of public finances. The following studies prove that the estimation and evaluation has not been so far part of the budget procedurę in Poland. Taking into account the reąuirements of the Codę of Good Practices on Fiscal Transparency, as well as the OECD recommendations for the transparent budget proceeding, however, it is worth considering whether the Polish procedures should not be changed. In an ideał fiscal system, all tax preferences should be properly “balanced” in the process of preparing the budget so as compared with altemative ways of financing them. Fuli integration of tax expenditures with the budget will undoubtedly enhance fiscal discipline and enable seeking for morę effective programs, which is of particular importance in terms of limited public funds.
Wyszukiwarka
Podobne podstrony:
Tax expenditures: spending through the Polish tax system 99 PIT
Tax expenditures: spending through the Polish tax system 101 preferential policy of tax exemption fo
Tax expenditures: spending through the Polish tax system 103 spending and it is unfortunately gettin
Tax expenditures: spending through the Polish tax system 107TAXEXPENDITURES: WYDATKI POPRZEZ POLSKI
Tax expenditures: spending through the Polish tax system 93 spending taking advantage of the lack of
Tax expenditures: spending through the Polish tax system 95 comprise the nonnal tax structure and re
Tax expenditures: spending through the Polish tax system 97 Tablc 2. Size and fiscal effects of tax
Amateurish discussions of the economic functions of the Federation, the tax system, the substitution
1/ electronically through an electronic banking system used by the Bank other than the internet bank
Blejwas - American Polonia and Września The Polish Roman Catholic clergy, through the Executive Comm
March 1983ARTICLES IN POLISH Yolume 29 Number 1 J. Duszyński — Control of Flux through the Metabolic
74684 mbs 021 MY BREATHING SYSTEM Why should we Breathe through the Nose ? Naturę gave us a mouth wi
fdsg Help Tom Find His Way Through The Maże To Catch Jerry!
STUDIA I MATERIAŁY TOWARZYSTWA NAUKOWEGO NIERUCHOMOŚCI JOURNAL OF THE POLISH REAL ESTATE SCIENTIFIC
STUDIA I MATERIAŁY TOWARZYSTWA NAUKOWEGO NIERUCHOMOŚCI JOURNAL OF THE POLISH REAL ESTATE SCIENTIFIC
00154 pad31fa20becbd2e123a5d60e7c069f 155Optimization and Sensitiyity Analysis procedures. With a s
więcej podobnych podstron