Karnowski, Jakub, and Andrzej Rzońca. “Directions for the Reconstruction of the Tax System in Poland – a Growth‑Enhancing Proposal”. Acta Universitatis Lodziensis. Folia Oeconomica 2, no. 353 (July 8, 2021): 75–109. Accessed December 7, 2025. https://czasopisma.uni.lodz.pl/foe/article/view/8908.