More for less: What tax system for Poland?

When building a long-term economic policy in an important area – and the tax system is important – we begin by drawing up a list of key challenges, meaning particularly difficult problems that need to be addressed. The problems are usually of varying significance, so it’s necessary to indicate the problems that require particular attention. In the second stage of building a program, then, there is the need of drawing up a list of goals, as far as possible in order of their importance. Often, formulating the primary goal is particularly important. I will argue that in the case of tax policy for Poland, there is one goal that stands out in its significance. Finally, the third part of the program, the most important, is drawing up the methods of achieving the goals, and particularly the main one. Here it is also necessary to show, through argumentation and as far as possible quantitative estimates, that the proposed methods measure up to the challenges, i.e. that they are able to achieve the intended goals, particularly the primary goal. It is also necessary to demonstrate, or in any case to argue, that the proposed package of methods is economically and socially well justified – i.e. not worse, and rather better, than other packages.