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 …

major global tax proposals and then considers what lessons experience in two other spheres in which countries deal with each … regional) tax. Since countries have little appetite for giving up fiscal sovereignty or for explicitly redistributive fiscal … arrangements, most past global tax proposals had little or no prospect of success. However, less ambitious attempts to develop a …