The Changes in the Polish Tax System and their Influence on the Tax Evasion

One of the phenomena that can be observed in the economy is tax evasion. The most important way to combat tax evasion is the change of the tax system. The aim of the article is to indicate and evaluate the main changes in the Polish tax system in the last years and their influence on the tax evasion. The analysis of main changes in the Polish tax system was given. The reform of the tax administration and tax proceedings was described. The changes in the VAT were given. The changes in the income taxes were presented. The different estimations of the shadow economy were discussed. Research showed that the increase of revenues from VAT and income taxes was caused not only by the increase of the consumption and production (GDP) but also was an effect of the changes in the tax system.