This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Poland.
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.
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Poland is ranked 21st among the 34 OECD member countries in decreasing order with a tax wedge for an average single worker at 35.6% in 2014, compared with the OECD average of 36.0%.
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The tax burden in Poland increased by 0.3 percentage points from 31.8% to 32.1% in 20121. The OECD average was an increase of 0.4 percentage points from 33.3% to 34.7%. The Polish standard VAT rate is 23%, which is well above the OECD average. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.
The Global Forum on Transparency and Exchange of Information for Tax Purposes (referred to as "the Global Forum"), has released its peer review reports for Belize, Finland, Iceland, Nauru, Poland, Portugal, Sweden and Turkey.
The paper focuses on the major structural reforms necessary to prepare for euro adoption that should allow a sustainable fulfilment of the Maastricht criteria and maximisation of the ensuing various benefits.