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 "e;end of the beginning"e;. 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.