The main goal of this study is to assess whether, and if so, how the tax policy is implemented in Poland in relation to … natural persons, but also the provisions governing the principles of tax liability. The research shows that while pro …-family tax policy is implemented on a fairly large scale in Poland, it does not apply to cohabitants. In principle, cohabitants …

capital flights, less investments and growth. Based on the tax reforms introduced between 2008 and 2010, the paper explores … significantly restrained the policy choices available to governments. -- Crisis ; fiscal stress ; economic growth ; tax policy …