Emerging Leader of the Tax Avant-Garde

Authors

Andrzej J. Burba

First Page

1401

Abstract

In 1998, Poland's Minister of Finance Leszek Balcerowicz unveiled a plan to restructure the tax system. His fiat tax proposal promises numerous benefits to individual and corporate taxpayers with significant reduction in tax rates for both groups. The new plan offers to further strengthen Poland's growing economy--a consequence that is especially significant in light of the country's aspiration to join the European Union. It provides a remedy for virtually every ailment plaguing the current tax system and, most importantly, the reform offers to finance itself This Note argues that the plan should be adopted immediately for the following reasons: (1) Poland's weak middle class is not likely to oppose it; (2) the danger of harmful consequences to those who rely on the current tax laws is minimal at best; and (3) the reform will send a positive message to the citizens about the country's well-being ten years after its transition to a free-market economy.

Recommended Citation

Andrzej J. Burba, Emerging Leader of the Tax Avant-Garde, 32 Vanderbilt Law Review 1401 (2021)
Available at: https://scholarship.law.vanderbilt.edu/vjtl/vol32/iss5/4