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Tax administrative costs as a component of tax transaction costs in Poland and other OECD countries

Ekonomia i Prawo. Economics and Law

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Title Statement Tax administrative costs as a component of tax transaction costs in Poland and other OECD countries
 
Added Entry - Uncontrolled Name Dziemianowicz, Ryta; University of Bialystok
 
Uncontrolled Index Term administrative costs of taxation; fiscal policy; effectiveness of the tax system; tax administration
H20; H21; H26; H30
 
Summary, etc. <p class="Abstract">Motivation: While implementing a tax policy, attention should be paid not only to the amount of tax revenues but also to the total cost of the fiscal process itself. Only an analysis with consideration of tax collection costs provides the possibility of unequivocal assessment of a tax system’s effectiveness.</p><p class="Abstract">Aim: The aim of the article is to identify the elements of tax transaction costs and to analyze in detail the tax administrative costs, as well as to assess the effectiveness of the Polish tax system compared to that of other OECD countries.</p><p class="Abstract">Results: The Polish tax administration is one of the most expensive in the European Union and it requires reforms. According to the OECD, tax collection costs in Poland in 2013 amounted to 1.6% of tax revenues. Among the 56 countries surveyed by the OECD, only Japan (1.74% of revenue) and Saudi Arabia (1.62%) had a higher tax collection costs index.</p>
 
Publication, Distribution, Etc. Uniwersytet Mikołaja Kopernika w Toruniu
2017-06-30 00:00:00
 
Electronic Location and Access application/pdf
http://apcz.umk.pl/czasopisma/index.php/EiP/article/view/EiP.2017.009
 
Data Source Entry Ekonomia i Prawo. Economics and Law; Vol 16, No 2 (2017)
 
Language Note en
 
Terms Governing Use and Reproduction Note Copyright (c) 2017 Ekonomia i Prawo. Economics and Law