- Tytuł:
-
Podatek dochodowy w kontekście rodziny
The income tax in the context of the family - Autorzy:
- Mazurek, Edyta
- Powiązania:
- https://bibliotekanauki.pl/articles/434006.pdf
- Data publikacji:
- 2016
- Wydawca:
- Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
- Tematy:
-
personal income tax
tax fairness
re-ranking
equivalence scale - Opis:
- The demographic problem, which consists not only in unfavourable changes in the population structure in terms of age, but also in the declining fertility rate, currently affects numerous countries, including Poland. As has been observed since 1992, the fertility rate in Poland has not guaranteed the simple replacement of generations. In the context of demographic threats it is crucial to implement the appropriate pro-family policy. Financial issues are pointed out as one of the main reasons for a low or negative population growth rate. The paper focuses on the analysis of the tax system in the context of helping families. The main purpose of the article is an overview of pro-family solutions-oriented income tax and the assessment of the fairness of the Polish income-tax system between groups of taxpayers extracted due to the family type. In comparisons between the different types of families drew attention to the aspect of the fairness, as well as the validity of the application of the equivalence scale.
- Źródło:
-
Śląski Przegląd Statystyczny; 2016, 14 (20); 75-88
1644-6739 - Pojawia się w:
- Śląski Przegląd Statystyczny
- Dostawca treści:
- Biblioteka Nauki
Artykuł