Publications → Financial Markets → Taxes

Reforming tax expenditure programs in Poland

The authors contend that strengthening the administration of Poland's tax expenditure programs is the first step toward making them effective and equitable, limiting their costs, and preventing the tax base from shrinking. They discuss options for increasing the scrutiny of the tax expenditure programs, defining their opportunity costs and effect on the tax system. Currently these programs enjoy a funding advantage over direct spending programs because they are not subject to systematic review.

Link	http://www-wds.worldbank.…64258546&theSitePK=523679
Author	Cavalcanti, Carlos B. Zhicheng Li
Date	31-Oct-2000
Institute	World Bank
Tags	reform, tax, Poland