1 Basic framework
1.1 Is there a single tax regime or is the regime multi-level (eg, federal, state, city)?
Poland is a unified country, so there is a single, centralised tax system. Taxes are therefore determined by the national Parliament. This also follows from the Polish Constitution, which explicitly states that tax law may be enacted only on the basis of (state) law (Article 217 of the Constitution of the Republic of Poland of 2 April 1997 (Journal of Laws of 1997, No 78, item 483, as amended)).
Local taxes are also levied in Poland, with the revenues feeding the budgets of municipalities. However, in these cases too, the tax regulations are set at the central level and the municipalities have little impact on their collection – for example, sometimes they set tax rates (to the extent permitted by law) or certain categories of exemptions.
