The Determinants of Fiscal Effectiveness of the Tax System

Konrad Raczkowski


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.


effectiveness of fiscal policy; tax policy; tax system; public levies; tax authorities

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Data publikacji: 2016-04-03 14:40:08
Data złożenia artykułu: 2015-07-22 13:05:06


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