The study of the Polish tax system and policy which enriches knowledge of developments in one of the largest and most rapidly changing states in Europe. It is the result of cooperation of academics and practitioners from major tax advisory firms as well as in-house tax experts.Political changes in Poland (electoral victory of the right-wing PiS party) coincided with changes on the global tax scene, which were associated with the BEPS project (Base Erosion and Profit Shifting), implemented by the OECD. The struggle to rebuild countries' tax revenues began. The ambitious social policy in...