Republic of Poland: Selected Issues
May 5, 1999
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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
Pages:
87
Volume:
1999
DOI:
Issue:
032
Series:
Country Report No. 1999/032
Stock No:
1POLEA0011999
ISBN:
9781451831818
ISSN:
1934-7685
