Now more than ever, administrative simplification is a priority in countries seeking to improve public governance and regulatory quality in order to boost competition and growth. To date, Poland has adopted a complex administrative simplification programme, based on methods successfully used in other OECD countries. It has two main streams: one focused on simplifying licences and permits, the other on measuring and reducing regulatory burdens. This report reviews the programme with the aim of helping Poland to make it and its implementation more efficient.  The report shows that although many important elements of regulatory policy are now formally in place in Poland, in practice, there is still an implementation gap. The OECD recommends that Poland re-launches its programme by:   ·         Setting new, realistic targets and timelines ·         Developing action plans for individual ministries ·         Creating efficient co-ordination structures and reporting mechanisms ·         Improving continuous stakeholders involvement  Poland should also strengthen its regulatory impact assessment system by improving quality control, strengthening capacities, and possibilities for public control. Consultations throughout the whole process of making legislation should also be improved.