A change in regulations alone is not going to improve the quality of the tax authorities’ work. According to experts, the officials’ mentality is what needs reform the most.
– In time, the changes in the Tax Ordinance or the Administrative Procedure Code which were or are to be introduced will make economic activity easier. This legislative shift is a step in the right direction, but a good practice for applying the regulations in question is also needed. The introduction of the principle of resolving interpretive ambiguities in favour of the taxpayers is a case in point. Even if Polish tax law remains as complicated as it is now, we still have a tool to mitigate the effects of that. However, a lot will depend on the good will of officials and institutions. Apart from the positive changes mentioned above, there are still many solutions in Polish tax law which could improve Poland position in World Bank ranking by a couple of positions if applied properly. Poland will most likely improve its showing compared to the last ranking, but the question is whether it will be a significant jump or rather only a symbolic improvement – writes Klaudia Kaniecka, expert of the Tax Committee of Employers of Poland.