TY - JOUR AU - Pach, Janina PY - 2017/09/27 Y2 - 2024/03/29 TI - Dilemmas of the Tax System in Poland JF - Studies of the Industrial Geography Commission of the Polish Geographical Society JA - Prace KGP PTG VL - 31 IS - 3 SE - Articles DO - 10.24917/20801653.313.15 UR - https://prace-kgp.up.krakow.pl/article/view/20801653.313.15 SP - 229-243 AB - <p>The paper presents the essence, structure and pillars of tax system in Poland. The main focus of the article is on the legal and economic prerequisites for the contemporary tax system, which simultaneously became the criteria of appraisal of the quality and problems of the system. On the one side, there are chief dilemmas such as: arduousness and complexity of construction, as well as low transparency of tax system, the problem of collectability of taxes, low tax effectiveness, leakage of tax system, tax shelters functioning and their consequences, as well as more other dilemmas concerning taxes, displayed in the paper. On the other side, there is the necessity of alteration of the tax system in Poland exposed in terms of running-off and restraining the presented problems, as well as upgrading and simplifying the national tax system. The key of the legal, economic and institutional changes is their translation into the rationality <em>sensu largo </em>of the tax system. Therefore, the fundamental aim of the paper is the answer to a number of questions on:</p> <p>-what is the tax system and its main constituents?</p> <p>-what is the nature of the tax system in Poland?</p> <p>-what are its main weaknesses and problems?</p> ER -