Recommendations of the International Monetary Fund in the process of Polish tax system reforms
DOI:
https://doi.org/10.18778/1509-877X.2020.04.03Keywords:
economic transition, International Monetary Fund, tax reform, Washingtonian consensus, tax administrationAbstract
The successful economic transition from centrally planned economy into free market system required a total transformation of a tax framework. From the beginning the IMF assisted Poland with technical advice and formulated recommendations in the reports. The paper outlines how the Polish authorities were supported by the IMF and how far the Polish reforms were shaped by the model known as the Washingtonian consensus. The IMF’s advice for a tax reform should be analysed as an integrated part of a transformation process. The paper scrutinises which IMF’s recommendations were adopted by Polish authorities and why some tax system changes were far from the best practises underlined by the IMF. Although the IMF’s focus on tax matters was phasing out since Polish membership in the European Union the IMF’s technical support was still invaluable in a field of tax administration. In the paper the case of the last VAT tax administration reform is assessed from the perspective of the recommendations of the IMF technical mission. The last part of the paper is devoted to the analysis of challenges of the future collaboration in the field of taxation with the IMF.
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