Poland


  • 8-July-2016

    English

    Database on instruments used for environmental policy

    This database provides information on environmentally related taxes, fees and charges, tradable permit systems, deposit refund systems, environmentally motivated subsidies and voluntary approaches used in environmental policy in OECD member countries and a number of other countries. Developed in co-operation between the OECD and the European Environment Agency.

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  • 12-April-2016

    English, PDF, 175kb

    Taxing Wages: Key findings for Poland

    Poland is ranked 21st among the 34 OECD member countries in decreasing order with a tax wedge for an average single worker at 34.7% in 2015, compared with the OECD average of 35.9%. The country occupied the same position in 2014.

  • 3-December-2015

    English, PDF, 120kb

    Revenue Statistics: Key findings for Poland

    The tax burden in Poland declined by 0.4 percentage points from 32.3% to 31.9% in 2013¹. The corresponding figures for the OECD average were an increase of 0.4 percentage points from 33.8% to 34.2%.

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  • 3-August-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Poland 2015 - Phase 2: Implementation of the Standard in Practice

    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.

    The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

    The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

    All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

  • 11-December-2014

    English, PDF, 215kb

  • 11-April-2013

    English

    Global Forum on tax transparency shifts focus to effectiveness of information exchange

    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.

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  • 22-July-2010

    English

    Poland: Preparing for euro adoption

    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.

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