PODATEK DOCHODOWY JAKO REGULATOR DOCHODÓW OSÓB FIZYCZNYCH W POLSCE1
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Date
2005
Authors
Małecka, Edyta
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Journal Title
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Publisher
Wydział Prawa i Administracji UAM
Title alternative
INCOME TAX AS THE PERSONAL INCOME REGULATOR IN POLAND
Abstract
There has been much discussion in Poland recently concerning the conceptions of the personal
income taxation system. From time to time we can hear a new proposal calling for a replacement of
the present progressive personal income tax with the flat one. The followers of the flat tax obviously
point out to the advantages of the latter one, but it is interesting that none of the high economically
developed states has opted for that solution so far.
The main aim of the paper was to compare the two conceptions of the personal income taxation:
the progressive one and the flat one, and to analyse the impact of either on the distribution of
the present personal income. In the first part of the paper the main characteristics of the flat and
progressive personal income tax are presented while in the second part the present tax scale is described
against the nominal and effective related to it. Finally, the author makes a comparative
analysis of the personal income tax scales existing in the OECD countries. The data used in the paper
came from the information of the Polish Ministry of Finance.
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 67, 2005, z. 2, s. 133-153.
Seria
ISBN
ISSN
0035-9629