OECD's review of regulatory reform in Poland. It finds that like other central and eastern European countries, Poland underwent fundamental change in the 1990s as it made the transition from a planned to a market economy. The liberalisation of economic activity and the democratisation of government institutions were deep and strong. Today Poland has a functioning market economy together with a democratic framework of state institutions, with the EU accession process fostering further liberalisation and modernisation. However, this is only the "end of the beginning". Achievements, especially in economic performance, need to be consolidated, and new legislation must be implemented in an efficient manner. Major challenges lie ahead in enhancing the state’s regulatory capacities; these include improving the quality of human resources in the public sector and the effectiveness of regulation at all levels of government. Liberalisation of the remaining state monopolies calls for a more courageous approach and points to the need for further regulatory reform in support of the structural changes required in these sectors. A business environment more conducive to entrepreneurship is also desirable. The key message of this review is the necessity for continuous reform.