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Tytuł:
Election cycle versus personal income tax reliefs in Poland
Autorzy:
Wyszkowski, Adam
Zegarowicz, Łukasz
Budlewska, Renata
Powiązania:
https://bibliotekanauki.pl/articles/2128319.pdf
Data publikacji:
2018
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
election cycle
tax relief
personal income tax
Opis:
Goal – The main objective of the paper is to verify if the relation between the election cycles and the number of tax reliefs in Poland exists and – if it exists – what is its direction and strengh. Hypothesis – Election cycles affect the dynamics of introducing tax reliefs into the Polish Personal Income Tax. Research methodology – The research hypothesis was verified by assessing the cyclical fluctuations of the trend function describing the number of reliefs in the Polish Personal Income Tax. The study covers the years 1991-2018. The authors’ own calculations made on the basis of the legislative changes made in the studied period to the Act on Personal Income Tax of 26th July 1991 provide the source material for the research. Score – The study confirms positive relation between the election cycles and the dynamics of introducing tax reliefs into the Polish Personal Income Tax. The number of tax reliefs in personal tax cyclically fluctuates and, moreover, the total number of introduced tax reliefs is significantly higher in the election years and lower in the other accordingly.
Źródło:
Optimum. Economic Studies; 2018, 3(93); 209-220
1506-7637
Pojawia się w:
Optimum. Economic Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Predicting South African personal income tax – using Holt–Winters and SARIMA
Autorzy:
Makananisa, Mangalani Peter
Erero, Jean Luc
Powiązania:
https://bibliotekanauki.pl/articles/522427.pdf
Data publikacji:
2018
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
Autoregressive Integrated Moving Averages (SARMA)
Holt–Winters (HW)
Personal Income Tax (PIT)
South African Revenue Service (SARS)
Opis:
Aim/purpose – Over estimation and under estimation of the Personal Income Tax (PIT) revenue results in an unstable economy and unreliable statistics in the public domain. This study aims to find a suitable SARIMA and Holt–Winters model that suits the sample monthly data for PIT well enough, from which a forecast can be generated. Design/methodology/approach – This study uses the aspects of time series model (Holt–Winters and SARIMA) and regression models with SARIMA errors to simulate the structure which followed the historical actual realization of PIT. The quarterly data were obtained from quarter1, 2009 to quarter 1, 2017 for the purpose of modelling and forecasting. The data were divided into training (quarter 1, 1995 to quarter 1, 2014) and testing (quarter 2, 2014 to quarter 1, 2017) data sets. The forecast from quarter 2, 2017 to quarter 1, 2020 were also derived and aggregated to annual forecast. Findings – Holt–Winters, SARIMA and Time Series Regression models fitted captured the movement of the historical PIT data with higher precession. Research implications/limitations – The generated forecast is recommended to avoid several model revisions when locating the actual PIT realisation. However, monitoring of this model is crucial as the prediction power deteriorate in a long run. Originality/value/contribution – The study recommends the use of these methods for forecasting future PIT payments because they are precise and unbiased when forecasting are made. This will assist the South African authorities in decision making for future PIT revenue.
Źródło:
Journal of Economics and Management; 2018, 31; 24-49
1732-1948
Pojawia się w:
Journal of Economics and Management
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Personal Income Tax Law Changes and the Impact on Family Budget in Albania
Autorzy:
Sejdini, Imelda
Powiązania:
https://bibliotekanauki.pl/articles/2129151.pdf
Data publikacji:
2022-09-09
Wydawca:
Katolicki Uniwersytet Lubelski Jana Pawła II
Tematy:
personal income
tax law
family budget
Opis:
Personal income tax is a tax on wages or salaries and other income a person earns during a calendar year. It is calculated on the income of all resident individuals and each government imposes personal income tax on earnings according to its fiscal package. The taxable incomes has been on focus of the latest fiscal package of Albanian Government approved by the end of December 2019 and starting from January 2020, changes effect a larger category of people. This paper is focused in analyzing the changes of personal income tax law and evaluating the impact on family budget. Considering the effects in the standard of living, this evaluation will show the need for other regulations. Interesting implications will be explored for policy makers and working persons in Albania.
Źródło:
Review of European and Comparative Law; 2022, 50, 3; 129-144
2545-384X
Pojawia się w:
Review of European and Comparative Law
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Funding of Public Benefit Activity with 1% of Personal Income Tax Scheme: Empirical Research
Autorzy:
Mamcarczyk, Mariola
Zieniuk, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/1933636.pdf
Data publikacji:
2020
Wydawca:
Akademia Leona Koźmińskiego w Warszawie
Tematy:
technical report
public benefit organizations
foundations
associations
1% of income tax
Opis:
Purpose: This article seeks to assess the scale of using the funds from Poland’s 1% of personal income tax scheme in the funding of public benefit activity conducted by public benefit organizations in the area of promotion of sports and physical culture. Moreover, it attempts to establish the determinants of revenues from this source earned by individual organizations. Design/Methodology/Approach: The article presents the results of own research based on a sample of 100 random public benefit organizations. Research conclusions are formulated based on the literature and legislation review, data from the financial statements and technical reports of selected organizations, and statistical methods selected to verify the formulated hypotheses. Findings: The revenues earned by the organizations from the 1% scheme do not depend on conventional factors, such as organization coverage, the number of beneficiaries, and the persons involved in the activity of the organization or duration of public benefit activity. Research limitations/Implications: The model developed for research purposes considers no immeasurable factors that may affect the amount of earned revenues, such as recognizability of organization in the society or taxpayer loyalty. Originality/Value: Our research pioneers the issue of determinants of funds acquired by the organizations from the 1% scheme. Research conclusions can be regarded as a voice in the discussion on the sources of funding the operation of foundations and associations.
Źródło:
Central European Management Journal; 2020, 28(4); 86-106
2658-0845
2658-2430
Pojawia się w:
Central European Management Journal
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Demographic trends and personal income tax in italy in the context of raising children
Autorzy:
Blangiardo, Gian Carlo
Vernizzi, Achille
Powiązania:
https://bibliotekanauki.pl/articles/433975.pdf
Data publikacji:
2013
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
Age Distribution
Births
Deaths
Microeconomic Data
Personal Income Tax
Progressive Principle
Redistributive Effect
Re-ranking Indexes
Opis:
Since the 1970s, Italians have experienced considerable demographic changes: a sharp fall in the birth rate with a contemporaneous ageing of the population, and more residents aged 65 years and over than under the age of 20. These changes are due not only to a change in cultural attitude: they depend also on the economic difficulties Italian families face when increasing their family size. At the same time, we have to observe that in Italy, the personal tax system does not recognise, as it should, the social and economic efforts families undertake in their role of bringing up children and increasing human capital. This is verified by looking at both the implicit costs recognised by the personal tax system, and the violations of three axioms, which according to Kakwani and Lambert [1998], a fair tax system should respect. The Italian tax system recognises rather low implicit costs to income earners when they have to take care of children: moreover these implicit costs are an inverse function of taxable income and become irrelevant for middle level incomes. With reference to Kakwani and Lambert’s axioms, the overwhelming majority of violations are made against families with children.
Źródło:
Śląski Przegląd Statystyczny; 2013, 11(17); 49-67
1644-6739
Pojawia się w:
Śląski Przegląd Statystyczny
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The concept of fairness as a criterion for the assessment of the personal income tax in Poland
Autorzy:
Lewkowicz-Grzegorczyk, Katarzyna Anna
Powiązania:
https://bibliotekanauki.pl/articles/2124650.pdf
Data publikacji:
2021
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
personal income tax
tax exemption
tax fairness
Opis:
Purpose – The aim of the article is to present the essence of tax justice in relation to the personal income tax in Poland. Research method – The realisation of the aim required using the method of descriptive and compa-rative analysis to assess the fairness of charging the personal income tax.Results – The results of the empirical study on the personal tax structure point to the progressive tax as the one which better fulfils the concept of tax justice. The common acceptance of the tax progression confirms the deeply rooted sense of vertical equity in the Polish society. According to this, higher taxes should be paid by the rich, while the less wealthy should be charged with lower taxes. Unfortunately, the structure of the personal income tax in Poland does not reflect this. On the basis of the evolution of the PIT tax structure, it is possible to determine flattening of the progression due to the introduction of the two-stage tax scale. What is more, one may experience frequent ethical doubts connected with tax exemptions, and especially with the rules of granting them.Originality / value / implications / recommendations – Author’s own evaluation of the personal income tax in terms of tax fairness.
Źródło:
Optimum. Economic Studies; 2021, 4(106); 83-96
1506-7637
Pojawia się w:
Optimum. Economic Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
THE TAXATION OF THE SO-CALLED DIRECT SALES IN THE POLISH PERSONAL INCOME TAX IN COMPARATIVE PERSPECTIVE
Autorzy:
Burzec, Marcin
Duda-Hyz, Michalina
Powiązania:
https://bibliotekanauki.pl/articles/915852.pdf
Data publikacji:
2016
Wydawca:
Katolicki Uniwersytet Lubelski Jana Pawła II
Tematy:
tax
personal income tax
direct sales of agricultural products
Opis:
Article presents the principles for the taxation of the so-called direct sales of agricultural products on the basis of the personal income tax. The first part of the article includes remarks concerning the regulations introduced into the Polish legal system by way of the revision of the Pesonal Income Tax Law of April 2015. The second part of the article presents the principles of the so-called direct sales in France and Italy.
Źródło:
Review of European and Comparative Law; 2016, 26-27, 3-4; 9-25
2545-384X
Pojawia się w:
Review of European and Comparative Law
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Importance of Personal Income Tax in Government Revenue
Znaczenie podatku dochodowego od osób fizycznych dla dochodów budżetowych w Ghanie
Autorzy:
Ameyaw, Frank
Powiązania:
https://bibliotekanauki.pl/articles/907321.pdf
Data publikacji:
2002
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Opis:
Celem artykułu jest opisanie znaczenia podatku dochodowego od osób fizycznych dla dochodów budżetowych w Ghanie. W rzeczywistości, ze względu na jego mały udział, podatek ten nie odgrywa znaczącej roli w dochodach budżetowych. Jednak udział lego źródła w dochodach budżetowych jest, w porównaniu z innymi źródłami, stały. Artykuł wskazuje na problemy będące przyczyną niskiego udziału podatku dochodowego od osób fizycznych w dochodach budżetowych oraz prezentuje możliwości ich rozwiązania.
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 2002, 161
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Taxation of agricultural holdings in Poland with personal income tax
Opodatkowanie gospodarstw rolnych w Polsce podatkiem dochodowym od osób fizycznych
Autorzy:
Mielczarek, Mikołaj
Powiązania:
https://bibliotekanauki.pl/articles/14497571.pdf
Data publikacji:
2017-11-22
Wydawca:
Wyższa Szkoła Bankowa we Wrocławiu
Tematy:
agricultural tax
personal income tax
income from agriculture
farming
special branches of agricultural production
podatek rolny
podatek dochodowy od osób fizycznych
dochody z rolnictwa
działalność rolnicza
działy specjalne produkcji rolnej
Opis:
Cel: W artykule podjęto tematykę zmiany w Polsce formy opodatkowania rolnictwa z podatku rolnego na podatek dochodowy od osób fizycznych. Autor podjął się badanego tematu ponieważ opodatkowanie rolnictwa jest istotnym zagadnieniem z punktu widzenia praktyki gospodarczej. Ponadto podobne rozwiązanie występuje praktycznie we wszystkich państwach Unii Europejskiej. Celem artykułu jest próba oceny skutków fiskalnych dla państwa ze zmiany formy opodatkowania rolnictwa. Metoda badawcza: W artykule wykorzystano badania literaturowe i aktów prawnych oraz przeprowadzono symulację empiryczną. Badania literaturowe i aktów prawnych miały na celu przedstawienie formy opodatkowania rolnictwa w państwach UE oraz sposoby opodatkowania dochodów z rolnictwa. Symulacja empiryczna dotycząca skutków fiskalnych z opodatkowania rolnictwa w Polsce podatkiem dochodowym została przeprowadzona w trzech ujęciach: ogólnym (z zastosowaniem różnych przykładowych stawek), porównaniu z podatkiem rolnym i podziałem wpływów na budżet państwa i jednostek samorządu terytorialnego. Wnioski: Przeprowadzone badania empiryczne dotyczące lat 2010–2014 wykazały, że zastąpienie podatku rolnego podatkiem dochodowym byłoby korzystnym rozwiązaniem dla rolników, ale przy zastosowaniu niskich stawek podatkowych. Przy wyższych stawkach rozwiązanie to byłoby niekorzystne. Jednocześnie na zastąpieniu podatku rolnego podatkiem dochodowym skorzystałoby państwo oraz samorządy województw i powiatów, gdyż uzyskałyby dodatkowe wpływy podatkowe do swych budżetów. Natomiast samorząd gminny na rozwiązaniu tym skorzystałby przy zastosowaniu stawek wyższych niż 10%. Oryginalność/wartość artykułu, wkład w rozwoju nauki: W kontekście istniejących już badań wartością naukową artykułu jest porównanie wielkości wpływów z podatku rolnego z wpływami podatkowymi z opodatkowania dochodów gospodarstw rolnych.
Aim: The paper deals with the subject of the shift in Poland's form of agricultural taxation from agricultural tax to personal income tax. The author decided to explore this topic since the taxation of agriculture is an important issue from the standpoint of economic practice. In addition, a similar solution exists virtually in all the European Union countries. The research objective of this paper is an attempt to assess the fiscal consequences for the state arising from the change of the agricultural taxation form. Design/Research methods: The paper employs literature research and examines legal acts, as well as conducts empirical simulation. The literature research and that concerned with legislation were aimed at presenting the forms of agricultural taxation in the EU countries and the approaches to taxing agricultural incomes. The empirical simulation of fiscal effects of agricultural taxation in Poland has been carried out in three scenarios: general (using different sample rates), comparing with agricultural tax, and revenues distribution across the state budget and territorial self-government units. Conclusion/findings: The empirical studies conducted for the years 2010-2014 have shown that replacing agricultural tax with income tax would be a good solution for farmers, provided that low tax rates were to be applied. At higher rates, this solution would be unfavorable. At the same time, the replacement of agricultural tax with income tax would benefit the state and regional governments and counties, as their budgets would gain additional tax revenues. On the other hand, the municipal government would benefit with the application of tax rates higher than 10%.Originality/value of the paper: In the context of the existing research, the scientific value of the paper consists in the comparison of the amount of agricultural tax receipts with those from the farm income taxation.
Źródło:
Central European Review of Economics and Management; 2017, 1, 3; 107-134
2543-9472
Pojawia się w:
Central European Review of Economics and Management
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
TAX PREFERENCES IN THE CZECH AND POLISH PERSONAL INCOME TAXES
Autorzy:
Burzec, Marcin
Powiązania:
https://bibliotekanauki.pl/articles/915829.pdf
Data publikacji:
2017
Wydawca:
Katolicki Uniwersytet Lubelski Jana Pawła II
Tematy:
personal income tax
tax preferences
comparative tax law
Opis:
Article presents tax preferences in Czech Republic and Poland in the comparative aproach. The aim of the comparative study is to show how particular problems can be tackled by different countries by different measures. Both in Poland and the Czech Republic it is possible to identify common problems in the area of the tax law. One of such problems is an appropriate shape of tax preferences within the income tax contruction. The aim of the present article is to demonstrate how Poland and the Czech Republic, by shaping tax preferences within the construction of the income tax, tackle the problem of the taxpayer’s ability to pay. Further, it is shown how the two countries, by means of tax instruments, supplement their policy in areas as important as pro-family policy, supporting subjects implementing public tasks, the pension system, policy on people with disabilities, and housing policy.
Źródło:
Review of European and Comparative Law; 2017, 30, 3; 89-105
2545-384X
Pojawia się w:
Review of European and Comparative Law
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The tax-free amount as an instrument for implementing the tax fairness principle
Autorzy:
Pomorska, Alicja
Powiązania:
https://bibliotekanauki.pl/articles/1986837.pdf
Data publikacji:
2018
Wydawca:
Akademia Leona Koźmińskiego w Warszawie
Tematy:
personal income tax
tax free amount
tax fairness
Opis:
This paper is devoted to analysis and evaluation of recent changes that have taken place in the structure of Polish personal income tax, with particular emphasis on tax-free amount. The main effect of these changes is the increase of the tax-free minimum in comparison to the level of subsistence minimum as well as the statutory obligation of the Minister of Finance to verify both these volumes. The authoress positively assesses the introduced changes, noting that they should be treated as an introduction to the discussion on a new model of taxation of natural persons in Poland.
Źródło:
Krytyka Prawa. Niezależne Studia nad Prawem; 2018, 10, 1; 193-215
2080-1084
2450-7938
Pojawia się w:
Krytyka Prawa. Niezależne Studia nad Prawem
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Potential fiscal and non-fiscal consequences of introducing a poll tax in Poland
Autorzy:
Małecka-Ziembińska, Edyta
Ziębakowski, Łukasz
Powiązania:
https://bibliotekanauki.pl/articles/692549.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet Ekonomiczny w Poznaniu
Tematy:
poll tax, capitation tax, head tax, Personal Income Tax
Opis:
The inspiration to take up the issue of the poll tax resulted from the desire to verify the claims made by the supporters of the introduction of this tax in Poland in relation to its amount. For this purpose, the simulation of the quota rate of this tax, assuming compensation of the total income from the income tax on natural persons, has been carried out. In addition, potential effects of the introduction of this tax in the fiscal and social areas have been subjected to analysis. The analysis of the simulation of replacing the Personal Income Tax with a poll tax brings the conclusion that the poll tax would not gain acceptance in Poland nowadays. Potential consequences of this change must be considered not only in the fiscal, but above all – social context. The rates of the poll tax assessed on the basis of the concept of its followers are regressive. This is a disqualifying factor of this tribute, because it would bring a number of undesirable consequences to the economy and society.
Źródło:
Research Papers in Economics and Finance; 2016, 1, 1; 25-32
2543-6430
Pojawia się w:
Research Papers in Economics and Finance
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:
Tax on revenue from buildings after the latest amendment: characteristics and doubts
Autorzy:
Tekielak, Jakub
Powiązania:
https://bibliotekanauki.pl/articles/1595848.pdf
Data publikacji:
2020
Wydawca:
Uniwersytet Szczeciński. Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Tematy:
tax on revenue from buildings
personal income tax
corporate income tax
Opis:
The aim of the article was to describe the current tax on revenue from buildings and to present the doubts connected with it. The author analysed legal acts, interpretations of the tax authorities, judgments of administrative courts, and views of tax law scholars and com- mentators for the article. The tax on revenue from buildings (until 2018 also known as the tax on commercial real estate) is a relatively new tax under Polish law. It was introduced in 2018, though it was amended considerably in 2019. Although it is regulated by the Personal Income Tax Act and the Corporate Income Tax Act, in fact it should be recognised as a kind of wealth tax. The taxpayers are the owners of buildings that are wholly or partially used for the purposes of tenancy, lease, and other similar contracts (the total value of the building has to exceed PLN 10 million). The tax rate is 0.035% of the buildings value, paid monthly. It can be deducted from advance payments for income tax, and next it can be deducted from the income tax amount indicated in an annual tax return. The tax has created many doubts over interpretation. Some of them could be eliminated through the legislature’s amendments to the relevant provisions.
Źródło:
Acta Iuris Stetinensis; 2020, 29, 1; 165-175
2083-4373
2545-3181
Pojawia się w:
Acta Iuris Stetinensis
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
INCOME TAXES, PUBLIC FISCAL POLICY AND ECONOMIC GROWTH
Autorzy:
Wołowiec, Tomasz
Skica, Tomasz
Gercheva, Galya
Powiązania:
https://bibliotekanauki.pl/articles/599656.pdf
Data publikacji:
2014
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
personal income tax
corporate income tax
budgetary system
fiscal policy
economic growth
Opis:
The main goal of this article is to find the relationship between public fiscal policy and economic growth. The article consist of a few parts. The first is an introduction, which creates the background for the analysis in the following sections. It shows the main point of view on public fiscal policy especially in the case of personal income tax and creates a framework for the analysis of the relationship between taxation and economic growth. The second part focuses on the relations between central government decisions on taxation and its influence on savings, investments and economic growth. In this part we will find selected analyses of the impact of taxes on economic growth based on the examples of OECD countries. Finally, the last part of the work is a study on fiscal level and tax system structures and economic growth. In this part the authors checks two points of view on taxation. The first is that a low level tax burden is conducive to economic growth, and the second emphasizes negative consequences of decreasing budget tax revenues. The article shows both theoretical and empirical points of view on taxation and influence of government taxation decisions on the economy.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2014, 10, 3; 52-64
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 31

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