Poland's fiscal exposition and its impact on economic growth and the well-being of its citizens

• Autorzy: Janusz Ostaszewski , Piotr Russel
• Języki publikacji: EN

Abstrakty

EN

The article aims at showing Poland's fiscal exposition against the background of other European and non-European countries, as well as its impact on the economic growth and the well-being of its citizens. The most important conclusions to be drawn from the analysis carried out by the authors are as follows: •the 43% share of public spending in GDP is too high and the expenses are relatively much higher than those in such countries as: Sweden, Denmark or France examined when these countries had a level of GDP per capita similar to the one currently achieved in Poland, •dominating share of fixed expenses in the budget spending total prevents the Polish economy from faster economic growth than up until now, •the structure of fixed expenses (among others subvention for local governments, subsidies for the Social Insurance Fund (ZUS), subsidies for Agricultural Social Insurance Fund (KRUS) indicates inęffective systemic solutions, which as a consequence increases the level of fiscalism in Poland hindering the economic growth rate, •in order to make the economic growth in Poland dynamic, it is necessary to take actions to reduce expenses financed by the public finance sector, •changes must be introduced into the Polish tax system in order to reduce the volume of the grey economy. At the same time, the article presents suggestions of changes to modify the existing fiscal system in Poland, the implementation of which should stimulate entrepreneurship and dynamise the economic growth of the country. (original abstract)

The article aims at showing Poland's fiscal exposition against the background of other European and non-European countries, as well as its impact on the economic growth and the well-being of its citizens. The most important conclusions to be drawn from the analysis carried out by the authors are as follows: •the 43% share of public spending in GDP is too high and the expenses are relatively much higher than those in such countries as: Sweden, Denmark or France examined when these countries had a level of GDP per capita similar to the one currently achieved in Poland, •dominating share of fixed expenses in the budget spending total prevents the Polish economy from faster economic growth than up until now, •the structure of fixed expenses (among others subvention for local governments, subsidies for the Social Insurance Fund (ZUS), subsidies for Agricultural Social Insurance Fund (KRUS) indicates inęffective systemic solutions, which as a consequence increases the level of fiscalism in Poland hindering the economic growth rate, •in order to make the economic growth in Poland dynamic, it is necessary to take actions to reduce expenses financed by the public finance sector, •changes must be introduced into the Polish tax system in order to reduce the volume of the grey economy. At the same time, the article presents suggestions of changes to modify the existing fiscal system in Poland, the implementation of which should stimulate entrepreneurship and dynamise the economic growth of the country. (abstrakt oryginalny)

Słowa kluczowe

EN

Tax system; Tax policy; Income tax; Budget deficit; State budget; Budget revenue; Budgetary structure; Budget expenditures; Economic growth; Gross domestic product (GDP); Public finance sector; Well-being

PL

System podatkowy; Polityka podatkowa; Podatek dochodowy; Deficyt budżetowy; Budżet państwa; Dochody budżetowe; Struktura budżetu; Wydatki budżetowe; Wzrost gospodarczy; Produkt krajowy brutto (PKB); Sektor finansów publicznych; Dobrostan

• Czasopismo: Journal of Management and Financial Sciences
• Rocznik: 2010
• Tom: 3
• Numer: nr 3
• Strony: 7--43

Twórcy

autor

Janusz Ostaszewski

autor

Piotr Russel

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