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The Determinants of Fiscal Effectiveness of the Tax System
Abstract
The objective of the present paper is to elaborate on the determinants of fiscal effectiveness of the tax system (on the example of Poland and tax data of EU countries) as well as to specify the optimization process of the tax system effectiveness on the basis of tax burdens and tax revenues in the existing structure of the GDP. It has been evidenced that fiscal effectiveness is achievable exclusively if two fundamental conditions are met simultaneously. The first one is efficient administration of public levies based on competencies and responsibilities that are not blurred and negotiations with the taxpayer which are the norm rather than an anomaly of behavior. The second one is a tax system that is a simple – and simultaneously competitive in view of the systemic factors shaping it – legal and institutional model of behavioral patterns concerning public levies.
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DOI: http://dx.doi.org/10.17951/h.2016.50.1.71
Date of publication: 2016-04-03 14:40:08
Date of submission: 2015-07-22 13:05:06
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