Published : 2022-12-30

The Impact of the Covid-19 Pandemic on Tax Revenues of Poland'S State Budget in 2019-2021

Jan Purzyński



Abstract

Taxes play an important role as tools regulating specific economic processes and influencing the behavior of taxpayers. The aim of the article is to examine the impact of the COVID-19 pandemic on tax revenues of Poland's state budget in 2019-2021. The author compares aggregate data on budget execution published by the Ministry of Finance for selected tax categories.(original abstract)

Keywords:

Taxes, National income, Tax revenue, State budget, COVID-19, Pandemic, Value Added Tax (VAT)



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Purzyński, J. (2022). The Impact of the Covid-19 Pandemic on Tax Revenues of Poland’S State Budget in 2019-2021. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 99(4). https://doi.org/10.58683/znwsb.2022.99.4.01

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Uniwersytet WSB Merito w Poznaniu
ul. Powstańców Wielkopolskich 5
61-895 Poznań
e-mail: journals@poznan.merito.pl
University
Uniwersytet WSB Merito w Poznaniu / WSB Merito University
ul. Powstańców Wielkopolskich 5
61-895 Poznań

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