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Stability Of Tax Revenue In Poland'S National Budget In 2004-2020

Author

Listed:
  • Wioletta Wierzbicka

    (Faculty of Economic Sciences, University of Warmia and Mazury in Olsztyn)

  • Aleksandra Nierobisz

    (Student of the Faculty of Economic Sciences, University of Warmia and Mazury in Olsztyn)

  • Maciej Sobiecki

    (Student of Faculty of Mathematics and Computer Science, University of Warmia and Mazury in Olsztyn)

Abstract

Both the amount and structure of tax revenue may change in time as they depend on numerous variables, including factors of the business cycle. However, the stability of tax revenue affects the balance of public finances and the ability to meet public obligations. The aim of this study is to evaluate the stability of tax revenue in Poland’s national budget in 2004-2020. The research results indicate that both the amount and the structure of tax revenue in the national budget in 2004-2020 were stable.

Suggested Citation

  • Wioletta Wierzbicka & Aleksandra Nierobisz & Maciej Sobiecki, 2021. "Stability Of Tax Revenue In Poland'S National Budget In 2004-2020," OLSZTYN ECONOMIC JOURNAL, University of Warmia and Mazury in Olsztyn, Faculty of Economic Sciences, vol. 16(1), pages 87-100, November.
    • Handle: RePEc:ole:journl:v:16:y:2021:i:1:p:87-100
    DOI: https://doi.org/10.31648/oej.7313
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    More about this item

    Keywords

    taxes; state budget; stability of tax revenue; business cycles;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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