IMF Staff Country Reports

Republic of Poland: Selected Issues

May 5, 1999

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Republic of Poland: Selected Issues, (USA: International Monetary Fund, 1999) accessed December 5, 2024

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.

Subject: Balance of payments, Banking, Commercial banks, Corporate income tax, Financial institutions, Foreign direct investment, Inflation, Personal income tax, Prices, Taxes

Keywords: Bank, Central and Eastern Europe, Commercial banks, Corporate income tax, CPI concept, CR, FDI inflow, Foreign direct investment, Global, Headline CPI inflation, Income tax, Inflation, Inflation measure, ISCR, Personal income income tax, Personal income tax, Poland, Price change, Western Europe

Publication Details

  • Pages:

    87

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Country Report No. 1999/032

  • Stock No:

    1POLEA0011999

  • ISBN:

    9781451831818

  • ISSN:

    1934-7685