Poland scores "average" in global tax user-friendly rating

This places the country in the middle of the pack. But not all is well. The report's authors singled out for criticism the quality of Poland's tax legislation, saying it was unstable, unpredictable and often confusing even to experts. Therefore, they argued, any tax reform must include, apart from lower labor costs, making tax legislation more transparent and the relations between companies and tax offices more civilized. "Whether the tax system is perceived as burdensome or not depends not so much on tax levels as on the overall burden of tax administration," said Katarzyna Czarnecka-Zochoiwska of PwC. An average medium-sized limited liability company has to make 43 tax payments per year in Poland, compared to just five in Sweden. Ireland and the Maldives have the most user-friendly tax regimes in the world, and Ukraine and Belarus the least. (Puls Biznesu, p. 11; Gazeta Wyborcza, p. 26) R.M.