Informacja

Drogi użytkowniku, aplikacja do prawidłowego działania wymaga obsługi JavaScript. Proszę włącz obsługę JavaScript w Twojej przeglądarce.

English (EN)·Polski (PL)·Yкраїнський (UK)
Przejdź do strony domowej biblioteki Centralna Biblioteka Wojskowa Link otwiera się w nowym oknie Logo biblioteki Prolib Integro - strona głównaCentralna Biblioteka Wojskowa

Wyszukujesz frazę "Personal Income Tax" wg kryterium: Temat

  Lista filtrów
Wyrównaj
    Wyświetlanie 1-3 z 3
    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
    Tytuł:
    Some Considerations on Measuring the Progressive Principle Violations and the Potential Equity in Income Tax Systems
    Autorzy:
    Mazurek, Edyta
    Vernizzi, Achille
    Powiązania:
    https://bibliotekanauki.pl/articles/465928.pdf
    Data publikacji:
    2014
    Wydawca:
    Główny Urząd Statystyczny
    Tematy:
    equity
    personal income tax
    progressive principle
    redistribution
    re-ranking
    Opis:
    Kakwani and Lambert (1998) state three axioms which should be respected by an equitable tax system; then they propose a measurement system to evaluate at the same time the negative influences that axiom violations exert on the redistributive effect of taxes, and the potential equity of the tax system, which would be attained in absence of departures from equity. The authors calculate both the potential equity and the losses due to axiom violations, starting from the Kakwani (1977) progressivity index and the Kakwani (1984) decomposition of the redistributive effect. In this paper, we focus on the measure suggested by Kakwani and Lambert for the loss in potential equity, which is due to violations of the progressive principle: the authors’ measure is based on the tax rate re-ranking index, calculated with respect to the ranking of pre-tax income distribution. The aim of the paper is to achieve a better understanding of what Kakwani and Lambert’s measure actually represents, when it corrects the actual Kakwani progressivity index. The authors’ measure is first of all considered under its analytical aspects and then observed in different simulated tax systems. In order to better highlight its behaviour, simulations compare Kakwani and Lambert’s measure with the potential equity of a counterfactual tax distribution, which respects the progressive principle and preserves the overall tax revenue. The analysis presented in this article is performed by making use of the approach recently introduced by Pellegrino and Vernizzi (2013).
    Źródło:
    Statistics in Transition new series; 2014, 15, 3; 467-486
    1234-7655
    Pojawia się w:
    Statistics in Transition new series
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Konsekwencje zmian ulgi prorodzinnej w polskim systemie podatkowym
    Effects of changes in the Pro-family Tax Relief in The Polish Tax System
    Autorzy:
    Mazurek, Edyta
    Powiązania:
    https://bibliotekanauki.pl/articles/434030.pdf
    Data publikacji:
    2015
    Wydawca:
    Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
    Tematy:
    personal income tax
    statutory tax rate
    child tax credit
    the progressivity index
    tax fairness
    Opis:
    Since 2007 a child tax credit, used by almost 17% of taxpayers, has been in effect in the Polish tax system. It is one of the applicable tax reliefs with the greatest financial impact. It unquestionably represents a considerable aid to families with several children, which is of great importance taking account of the demographic problem faced by Poland. Starting from 2012 the child tax credit has been successively modified. The main purpose of the article is the statistical analysis of the consequences of changes intro-duced to the child tax credit such as the state budget revenue from personal income tax and the progressivity of the tax system, the level of income redistribution, and the tax fairness.
    Źródło:
    Śląski Przegląd Statystyczny; 2015, 13 (19); 161-175
    1644-6739
    Pojawia się w:
    Śląski Przegląd Statystyczny
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-3 z 3

      Ta witryna wykorzystuje pliki cookies do przechowywania informacji na Twoim komputerze. Pliki cookies stosujemy w celu świadczenia usług na najwyższym poziomie, w tym w sposób dostosowany do indywidualnych potrzeb. Korzystanie z witryny bez zmiany ustawień dotyczących cookies oznacza, że będą one zamieszczane w Twoim komputerze. W każdym momencie możesz dokonać zmiany ustawień dotyczących cookies