Changes in the Polish Tax System in the Prespective of Integration with the European Union

The article analyses trends of changes in the Polish tax system against the background of earlier experience and in the perspective of Poland's integration with the European Union. An attempt was made to assess the tax system, present certain proposals of its upgrading aimed at supporting the country’s social and economic growth, as well as define the scope оГ possible changes, which are determined by legal regulations observed in the EU. The author presents simultaneously current proposals concerning harmonisation of tax systems in the EU countries.Zadanie pt. Digitalizacja i udostępnienie w Cyfrowym Repozytorium Uniwersytetu Łódzkiego kolekcji czasopism naukowych wydawanych przez Uniwersytet Łódzki nr 885/P-DUN/2014 zostało dofinansowane ze środków MNiSW w ramach działalności upowszechniającej naukę