Republic of Poland: Selected Issues

Author: International Monetary Fund

This Selected Issues paper on Poland analyzes tax reform in the country. It highlights that in common with many countries, Poland's personal income tax is based on a definition of global personal income, though some income sources (such as dividends and interest income) are taxed under separate schedules. In addition, agriculture, forestry, and inheritances are taxed under separate laws. The paper presents a medium-term perspective for capital flows to Poland. It highlights that Poland has developed a reputation for sound macroeconomic policies and openness both to trade and financial flows.

Volume/Issue: Volume 1999 Issue 032

Publication date: May 1999

ISBN: 9781451831818

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Topics covered in this book

This title contains information about the following subjects. Click on a subject if you would like to see other titles with the same subjects.

Business and Economics , Banks and Banking , Exports and Imports , Inflation , Taxation - General , ISCR , CR , Poland , income tax , bank , personal income income tax , inflation measure , headline CPI inflation , FDI inflow , CPI concept , price change , Inflation , Personal income tax , Foreign direct investment , Corporate income tax , Commercial banks , Central and Eastern Europe , Western Europe , Global

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Summary

This Selected Issues paper on Poland analyzes tax reform in the country. It highlights that in common with many countries, Poland’s personal income tax is based on a definition of global personal income, though some income sources (such as dividends and interest income) are taxed under separate schedules. In addition, agriculture, forestry, and inheritances are taxed under separate laws. The paper presents a medium-term perspective for capital flows to Poland. It highlights that Poland has developed a reputation for sound macroeconomic policies and openness both to trade and financial flows.