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Wyszukujesz frazę "tax reforms" wg kryterium: Temat

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    Wyświetlanie 1-2 z 2
    Tytuł:
    The Polish Deal’s changes to the tax system versus the compatibility of fiscal policy goals
    Autorzy:
    Guziejewska, Beata
    Witczak, Izabela
    Powiązania:
    https://bibliotekanauki.pl/articles/2123353.pdf
    Data publikacji:
    2022
    Wydawca:
    Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
    Tematy:
    taxes
    fiscal policy
    redistribution
    tax reforms
    Opis:
    Purpose – An evaluation of changes in the Polish tax system resulting from the governmental prog-ramme called the Polish Deal and an analysis of their consequences for taxpayers with respect to the objectives of a rational and coherent tax system. Research method – A critical analysis of the pertinent literature and tax laws. Conclusions are formu-lated using a deductive method drawing on the achievements of tax theory and the analysis of tax laws. Results – The tax system changes contained in the Polish Deal do not constitute a full-scale reform of the tax system. They were hastily introduced without a thorough analysis of their economic, finan-cial and social consequences. It is disputable whether they will make the tax system fairer as intended and their effects will only be known in the future. Also, they do not ensure compatibility between direct and indirect taxes and do not support the stability of the tax system. Originality/value/implications/recommendations – Tax system changes that are ill-conceived and disre-gard the redistributive function of taxes may have consequences other than expected. The main out-come of a tax system revision should be the compatibility between all fiscal policy goals rather than between some of its elements and the stability and transparency of tax laws.
    Źródło:
    Optimum. Economic Studies; 2022, 2(108); 95-109
    1506-7637
    Pojawia się w:
    Optimum. Economic Studies
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Reforms to the Israeli income tax
    Autorzy:
    Tzarfati, Beny
    Powiązania:
    https://bibliotekanauki.pl/articles/2207117.pdf
    Data publikacji:
    2023-02-17
    Wydawca:
    Uniwersytet Ekonomiczny w Poznaniu
    Tematy:
    income tax
    reforms
    tax base
    tax rate
    Israel
    Income Tax Ordinance
    Opis:
    Income tax is a major component of state revenues, earmarked to finance the services provided by the government. Income taxes have a significant impact, among other things, on economic growth and income distribution. According to economic theory, personal income tax—perceived as progressive tax—is the main policy tool of the governments of developed countries and is aimed at reducing inequality in income distribution. The Israeli in- come tax has been through major reforms in the last decade and a half. These reforms include a reduction in income tax exemp- tions, steadily decreasing tax rates, simplification of tax calculation rules, reallocation of resources from the public and revenue sharing by reducing the income tax burden on the middle classes, a transfer from territorially based taxation of income earned or accrued in Israel to personally based taxation of income of Israeli residents, regardless of the place of earning the income. The result of changing the tax system and the transition to taxation on a personal basis means, in practice, an expansion of the tax base in Israel. This paper aims to describe the income tax prior to the reforms and the major reforms that had taken place up to 2017.
    Źródło:
    Research Papers in Economics and Finance; 2022, 6, 2; 7-22
    2543-6430
    Pojawia się w:
    Research Papers in Economics and Finance
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-2 z 2

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