- Tytuł:
- Rozkład obciążeń podatkowych w Polsce
- Autorzy:
-
Krajewska, Anna
Krajewski, Piotr - Powiązania:
- https://bibliotekanauki.pl/articles/654754.pdf
- Data publikacji:
- 2011
- Wydawca:
- Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
- Opis:
- Four important changes in tax system in Poland have been carried out in Poland since 2004: −the lowering of corporate income tax rate from 27% to 19%, −the reduction of social insurance premium from 13% to 6%, −the replacement of three personal income tax rates (19%, 30% and 40%) with two rates (18% and 32%), −the introduction of a tax allowances for families with children. Statistical data from Ministry of Finance and our own investigations are used to examine the results of mentioned changes in tax system. The stress is put on fiscal and redistribution aspects of tax reform. The main conclusions are following: 1. The Polish tax system changes following a different course than that accepted for tax reforms in EU-15. 2. The changes in tax system have negative impact on the level and structure of the state budget. 3. The reform have primarily benefited entrepreneurs and the wealthiest households, while the incomes of many poor households have not changed.
- Źródło:
-
Acta Universitatis Lodziensis. Folia Oeconomica; 2011, 248
0208-6018
2353-7663 - Pojawia się w:
- Acta Universitatis Lodziensis. Folia Oeconomica
- Dostawca treści:
- Biblioteka Nauki
Artykuł