Heimann, Beata
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Heimann, Beata
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Item-typ:Veröffentlichung, The Recent Trends in Personal Income Taxation in Poland and in the UK(2001-11)Income taxation raises complex and interesting issues as it may affect individual's savings, work and attitudes towards risk-taking; it also affects the distribution of incomes after tax and before tax - all these questions that are central to the design of tax systems. The concern about the design of the tax system is the same concern that underlines the discussion of striking the correct balance between equity and efficiency, and in particular the problem of minimising excess burden while achieving a socially desirable redistribution of income. In this paper I seek to use economic analysis to examine the Polish and British personal income tax in the last two decades. I try to do this by comparing each part of the tax and examine them using theoretical analysis. In spite of the fact that the personal income tax structures in Poland and in the UK were constructed and developed under different economic conditions, the aim of this paper is to identify some common trends in the personal income taxation in both countries on the example of the reforms introduced in the past and some governmental proposals for the future changes in Poland and in the UK. I also try to answer the question whether the reforms in the personal income tax in Poland and in the UK in the past have provided for equity, certainty, convenience and efficiency.BerichtBand:7669 69 - Some of the metrics are blocked by yourconsent settings
Item-typ:Veröffentlichung, Tax Incentives for Foreign Direct Investment in the Tax Systems of Poland, the Netherlands, Belgium and France(2001-07)The importance of Foreign Direct Investment (FDI) for the Polish economy in the transition period cannot be underestimated. At present the main arguments for attraction of FDI stress the importance of stable high FDI inflows for a sustained economic growth and modernisation of the Polish economy as it is believed that foreign investment help to increase the productivity of economic operations and the local workforce, encourage employment as well as stimulate innovation process and technology transfer. The Polish success in attracting FDI in the past seems to come to an end, as the main driving force for the last few years was the privatisation process. As the privatisation process in Poland is almost completed a sharp decline in the FDI inflows in Poland in about two years' time is to be expected. At the same time tax breaks in the Special Economic Zones which have attracted a significant volume of foreign investment are to be scaled back considerably at the end of 2001. Moreover, tax competition between the Central and Eastern European countries for foreign direct investment which has been strong in the last decade will become even more intense in the near future. Therefore, it seems inevitable for the Polish authorities to introduce changes in the treatment of the foreign direct investment in the Polish tax code and turn their focus towards attracting FDI with other means. Poland should define its position as an attractive location for all multinational companies which wish to operate in the Central and Eastern Europe. Interesting tax regulations concerning co-ordination, distribution and service centres in the Netherlands and Belgium and headquarters and logistics centres in France may be used in that respect as an example for creating successful tax regulations in attracting foreign direct investment in Poland. The paper presents recommendations for the improvement of the Poland's international location competitiveness for FDI.BerichtBand:7470 139