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Tytuł:
Rozkład płac i kapitału ludzkiego w Polsce
Earnings and Human Capital Distribution in Poland
Autorzy:
Roszkowska, Sylwia
Rogut, Aleksandra
Powiązania:
https://bibliotekanauki.pl/articles/574554.pdf
Data publikacji:
2007-12-31
Wydawca:
Szkoła Główna Handlowa w Warszawie. Kolegium Analiz Ekonomicznych
Tematy:
earnings distribution
human capital
linear/nonlinear relationship
Mincer earnings equation
Opis:
The paper analyzes the relationship between the skills and earnings of Polish employees. The starting point for the discussion is an earnings equation proposed by Mincer (J. Mincer, Schooling, Experience and Earnings, 1974) as well as its modified form that takes into account a nonlinear relationship between the level of education and wages. The analysis is designed to examine income disparities in Poland, in particular to show the differences among individual professional groups. The authors evaluate the influence of the level of education and professional experience of individuals on income disparities. Finally, they show differences in pay between men and women. Econometric analyses carried out by the authors confirm that education and professional experience have a statistically significant influence on employees’ pay. The general rule is that employees with a higher education earn more. Moreover, differences in earnings in individual professional groups grow with the level of education. Another significant factor is an employee’s professional experience. People with more than 20 years of work experience earn 5-8 percent above the average, while the earnings of individuals who have less than a year of work experience are around 30 percent below the average. Statistical analyses made in the study point to a linear relationship between the level of education and pay and a nonlinear relationship between professional experience and earnings. The analyses also confirm the existence of major differences in pay between men and women. Women’s earnings were lower in both analyzed periods. Moreover, the influence of individual factors on the level of wages is different for men and women.
Źródło:
Gospodarka Narodowa. The Polish Journal of Economics; 2007, 220, 11-12; 55-84
2300-5238
Pojawia się w:
Gospodarka Narodowa. The Polish Journal of Economics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wpływ poziomu gospodarczego na nierówności płac w Polsce - krzywa Kuznetsa
The Impact of Economic Level on Inequalities of Earnings in Poland - Kuznets’ Curve
Autorzy:
Kumor, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/20196996.pdf
Data publikacji:
2009
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
Kuznets’ curve
earnings inequality
Lorenz coefficient
GDP level
Opis:
In the article we made an attempt to estimate the impact of structural economic changes on inequalities of earnings in Poland. The processes of structural changes were represented by GDP per one employee. Inequalities of earnings were measured with Lorenz coefficient. Additionally we used a variable, representing the health human capital infant death rate in a thousand living births. On the basis of 19802006 sample we proved Kuznets’ hypothesis about the parabolic impact of GDP per one employee on inequalities of earnings. In the studied period economy was found on the left arm of the parabola. The increase of GDP level per one employee favoured the increase of inequalities. Our estimates resulted in the fact that inequalities of earnings can maximally increase by about 1.4 percentage point. We think that according to Kuznets’ hypothesis inequalities will start to fall when GDP per one employee exceeds 103,000 PLN worth. The studies confirm the negative impact of the human capital measure infant birth rate on inequalities. We hope that this article enables to better understand market mechanisms influencing inequalities of earnings.
Źródło:
Annales. Etyka w Życiu Gospodarczym; 2009, 12, 1; 245-260
1899-2226
2353-4869
Pojawia się w:
Annales. Etyka w Życiu Gospodarczym
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zasady opodatkowania dochodów z kapitałów i restrukturyzacji spółek kapitałowych
The principles of income taxation arisen as a result of company restructuration
Autorzy:
Misztal, Anna
Powiązania:
https://bibliotekanauki.pl/articles/2164580.pdf
Data publikacji:
2009-12-15
Wydawca:
Ostrołęckie Towarzystwo Naukowe
Tematy:
spółka kapitałowa
kapitał zakładowy
restrukturyzacja
opodatkowanie
dochody
partnership
initial capital
restructuring
taxation
earnings
Opis:
Niniejszy artykuł poświęcony został zagadnieniom związanym z opodatkowaniem dochodów powstałych w wyniku restrukturyzacji spółek kapitałowych. Spółka jest obecnie jedną z najpopularniejszych form prowadzenia działalności gospodarczej. Zagadnienia dotyczące opodatkowania spółek kapitałowych wymagają skrupulatnej analizy. Konieczność jej prowadzenia wynika bezpośrednio z zakresu działalności gospodarczej, jak i skomplikowanych regulacji prawnych dotyczących zasad opodatkowania dochodów powstałych w wyniku restrukturyzacji. Pierwsza część artykułu poświęcona została przychodom i kosztom ich uzyskania. Wskazane zostały podstawowe kategorie zaliczane do tych dwóch instytucji prawnych. Poruszono także problematykę związaną z kapitałem zakładowym i neutralnością podatkową. Druga część pracy prezentuje zagadnienia związane z opodatkowaniem przychodów z obrotu papierami wartościowymi, a także z wniesieniem do spółki aportów. Dalsza część artykułu poświęcona została problematyce związanej z restrukturyzacją spółek kapitałowych i związanych z nimi określonymi konsekwencjami podatkowymi.
This paper investigates the basic elements of income taxation which arise as a result of partnership restructuration. The company is one of the most popular form of running business and that’s why income taxation require very meticulous analysis. This analysis result from very complicated laws regulations and wide range of economic activity. The first part of the paper shows income, costs and tax rates. It is shown how categories are included into this laws institutions. The second part presents tax problems associated with securities turnover and contribution. In the third part of the paper the author discusses problems which are associated with the company restructuration. The author indicates consequences associated with tax regulations.
Źródło:
Zeszyty Naukowe Ostrołęckiego Towarzystwa Naukowego; 2009, Zeszyt, XXIII; 215-226
0860-9608
Pojawia się w:
Zeszyty Naukowe Ostrołęckiego Towarzystwa Naukowego
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Myśl i działalność społeczna biskupa Stanisława Adamskiego
Autorzy:
Letocha, Rafal
Powiązania:
https://bibliotekanauki.pl/articles/641128.pdf
Data publikacji:
2010
Wydawca:
Uniwersytet Jagielloński. Wydawnictwo Uniwersytetu Jagiellońskiego
Tematy:
POLISH CATHOLIC CHURCH
STANISLAW ADAMSKI (BISHOP)
UNION OF EARNINGS AND ECONOMIC COOPERATIVES
Opis:
Bishop Stanislaw Adamski was one of the most important activists and social thinkers of the Polish Catholic Church of the first half of the 20th century. He devoted the majority of his activity to organizing a cooperative movement and to propagating this kind of solution on Polish soil. For years he fulfilled the function of member of the board, and then chairman of the Union of Earnings and Economic Cooperatives, which was the headquarters of all Polish cooperatives in the Prussian partition. After Poland gained independence he saw in the cooperative movement an excellent way of creating a strong middle class in Poland, the third estate the lack of which had apparently had such an effect on the earlier fortunes of the country. In his work he also emphasised strongly the moral basis and psychological effects of this movement, stressing that it would be favourable to the development of various desired characteristics, attitudes and behaviours, and therefore fulfil an educational role.
Źródło:
Studia Religiologica; 2010, 43; 157-167
0137-2432
2084-4077
Pojawia się w:
Studia Religiologica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wpływ zbyt małych i zbyt dużych nierówności płac na wzrost gospodarczy
The Impact of Too Little and Too Big Earnings Inequalities on Economic Growth
Autorzy:
Kumor, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/964232.pdf
Data publikacji:
2010-05-15
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
earnings inequalities
economic growth
Opis:
In political economics coexist two thoughts of income (earnings) inequalities. First, motivating, which postulates bigger earnings inequalities and second, egalitarian, which postulates less earnings inequalities. In the earlier research we tried to reconcile these two thoughts. We confirmed the appearance of optimum, for economic growth, earnings inequalities (Gini index, 28%). From this perspective, both too little and too big earnings inequalities had equally a negative impact on growth. Now we’re putting one hypothesis that too little and too big inequalities cause different waste of economic effectiveness. On one hand, when inequalities are less than the optimum ones, their increase causes considerable economic growth. Then the whole of society accept the increase of earnings inequalities. On the other hand, when inequalities are too big, their downfall gives less economic profits. Demands of poor people to reduce too big disparities in earnings can be corrected by the necessity of using differential work and level of education. The research was conducted for Poland for period 1970–2006 on the economic growth model.
Źródło:
Annales. Etyka w Życiu Gospodarczym; 2010, 13, 1
1899-2226
2353-4869
Pojawia się w:
Annales. Etyka w Życiu Gospodarczym
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Czy w Polsce rośnie akceptacja społeczna dla nierówności płac?
Is There a Rising Social Acceptance of Earnings Inequalities in Poland?
Autorzy:
Kumor, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/20254384.pdf
Data publikacji:
2011
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
social acceptance earnings
inequalities
econometric model
Polska
Opis:
In our studies we deal with estimating of the optimal ranges of earnings – the optimal of Gini indexes which are favourable to maximization of the GDP growth in Poland. We suspect that the optimal Gini coefficients expressing the acceptance of the whole of society for earnings inequalities can increase. In the article we formulated a hypothesis on the social habit to increasing disproportions of earnings. We verified the hypothesis on the basis of the model of the economic growth using data from 1970 to 2007. We carried out econometric studies in two stages. In the first stage we estimated the optimal Gini coefficients for short sub-periods being moved increasingly in time. In the second stage, we studied the character of changes of the optimal Gini coefficients. In the studies we proved the hypothesis on the habit of society to increasing disproportions of earnings. The optimal Gini coefficients increase along with the increase of differences in earnings and the increase of the economic level per capita. The growth of the optimal Gini coefficient may be slowed down.
Źródło:
Annales. Etyka w Życiu Gospodarczym; 2011, 14, 1; 171-179
1899-2226
2353-4869
Pojawia się w:
Annales. Etyka w Życiu Gospodarczym
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Sprawiedliwe nierówności zarobków
The Fair Inequalities of Earnings
Autorzy:
Domański, Henryk
Sawiński, Zbigniew
Powiązania:
https://bibliotekanauki.pl/articles/952672.pdf
Data publikacji:
2012
Wydawca:
Polska Akademia Nauk. Czytelnia Czasopism PAN
Tematy:
inequalities
social justice
earnings
systemic transformation in Poland
nierówności
sprawiedliwość społeczna
zarobki
transformacja ustrojowa
Opis:
The results of the surveys on the perceptions of income inequalities in Poland, which were conducted in 1988-1994, when the old political regime collapsed and the systemic transformation started, have been compared with the most current survey conducted in 2010. It has been demonstrated that despite the collapse of communism and the transition to market economy, there were no major changes in either how people perceive actual earnings in different occupations or what earnings they regard as fair. Both in 1988 and 2010 the respondents believed that incomes of politicians and big businessmen were the highest, while the wages of white collar workers’ at the lower positions and manual workers’ were the lowest. Moreover, the earnings seen as fair did not depart significantly from the earnings perceived as actual. This finding confirms a belief that the sense of what is fair for people is conditioned by what is seen as actual. Another conclusion is that over the two decades the acceptance for large differences in earnings considerably increased. The degree of „acceptable” inequality, as measured by the Gini index increased from 0.217 to 0.316. The systemic transformation did not substantially modify the map of social categories that were for or against differences in earnings. As two decades before, a relatively strong support for income inequalities is present in all segments of social structure. It therefore does not seem likely that wage demands could turn into a social conflict.
Przedstawiamy wyniki badań nad postrzeganiem nierówności zarobków, realizowanych w Polsce w latach 1988–2010. Dowodzą one, że mimo upadku komunizmu i kształtowania się stosunków rynkowych, w okresie tym nie zmieniły się ani opinie o wysokości zarobków w różnych zawodach, ani też na temat zarobków uznawanych za sprawiedliwe. W 1988 i 2010 roku dominowało przekonanie, że najwięcej zarabiają przedstawiciele wielkiego biznesu i politycy, a najmniej robotnicy i pracownicy umysłowi na najniższych stanowiskach. Prawie identycznie kształtowała się hierarchia zawodów według zarobków uznawanych za sprawie- dliwe. Wynik ten jest potwierdzeniem tezy, że poczucie tego, co sprawiedliwe, warunkowane jest przez to, co postrzegane jest jako faktyczne. Równocześnie w latach 1988–2010 dokonał się wyraźny wzrost akceptacji dla rozpiętości zarobków. W zbiorowości mieszkańców Polski stopień „postulowanych” nierówności, mierzonych indeksem Giniego, zwiększył się z 0,217 do 0,316. Transformacja nie zmieniła zasadniczo mapy kategorii społecznych, które są bardziej za nierównościami lub przeciw. W sumie jednak, stosunkowo silne poparcie dla nierówności zarobków występuje we wszystkich segmentach struktury społecznej – wydaje się więc mało prawdopodobne, aby roszczenia płacowe prowadziły do napięć społecznych.
Źródło:
Studia Socjologiczne; 2012, 3(206); 7-27
0039-3371
Pojawia się w:
Studia Socjologiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Cross country linkages as determinants of procyclicality of loan loss provisions – empirical importance of SURE specification
Autorzy:
Olszak, Małgorzata
Pipień, Mateusz
Powiązania:
https://bibliotekanauki.pl/articles/1203975.pdf
Data publikacji:
2013
Wydawca:
Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
Tematy:
loan loss provisions
procyclicality
earnings management
Opis:
Procyclicality in banking may result in financial instability and therefore be destructive to economic growth. The sensitivity of different banking balance sheet and income statement variables to the business cycle is diversified and may be prone to increasing integration of financial markets. In this paper we address the problem of the influence of financial integration on the transmission of economic shocks from one country to another and consequently on the sensitivity of loan loss provisions to the business cycle. We also aim to find out whether earnings management hypotheses are supported throughout the whole business cycle. Application of the SURE approach to 13 OECD countries in 1995-2009 shows that the procyclicality of LLP is statistically significant almost in thewhole sample of countries. Independent of the econometric specification, the earnings management hypotheses are hardly supported.
Źródło:
Faculty of Management Working Paper Series; 2013, WPS 2/2014; 1-19
2300-4371
Pojawia się w:
Faculty of Management Working Paper Series
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
DIVIDENDS AND EARNINGS QUALITY IN POLAND
Autorzy:
Kowerski, Mieczysław
Powiązania:
https://bibliotekanauki.pl/articles/599495.pdf
Data publikacji:
2013
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
Quality of earnings
earnings persistence
dividend policy
Warsaw Stock Exchange
Performance Measurement
Opis:
The purpose of this article is to show on the example of Warsaw Stock Exchange, Poland (WSE) how in emerging capital markets dividends provide information about earnings quality as measured by their persistence. In the paper the regressions models of future earnings (in years t + 1 and t + 2) were applied on current earnings (in year t), current dividends decision (in year t) and the interaction of current dividend decision and earnings proposed by D. J. Skinner and E. Soltes (2011), using pooled cross – sectional time – series data. A set of 2263 observations coming from the companies listed on the WSE in 1995-2009 was used for the calculation. For estimating the parameters, recursive modeling was used. Specific models were estimated using the heteroskedasticity-corrected general least squares method. It was shown that on the WSE the quality of earnings depends more distinctly on a firm’s dividend policy than on the developed markets.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2013, 9, 3; 42-51
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
DIVIDENDS AND EARNINGS QUALITY IN POLAND
Autorzy:
Kowerski, Mieczysław
Powiązania:
https://bibliotekanauki.pl/articles/599368.pdf
Data publikacji:
2013
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
Quality of earnings,
earnings persistence,
dividend policy,
Warsaw Stock Exchange, Performance Measurement
Opis:
The purpose of this article is to show on the example of Warsaw Stock Exchange, Poland (WSE) how in emerging capital markets dividends provide information about earnings quality as measured by their persistence. In the paper the regressions models of future earnings (in years t + 1 and t + 2) were applied on current earnings (in year t), current dividends decision (in year t) and the interaction of current dividend decision and earnings proposed by D. J. Skinner and E. Soltes (2011), using pooled cross – sectional time – series data. A set of 2263 observations coming from the companies listed on the WSE in 1995-2009 was used for the calculation. For estimating the parameters, recursive modeling was used. Specific models were estimated using the heteroskedasticity-corrected general least squares method. It was shown that on the WSE the quality of earnings depends more distinctly on a firm’s dividend policy than on the developed markets.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2013, 9, 4; 42-51
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Earnings Management: Obvious Phenomenon in Albanian Market
Autorzy:
Llukani, Teuta
Karapici, Vjollca
Powiązania:
https://bibliotekanauki.pl/articles/1036133.pdf
Data publikacji:
2013
Wydawca:
Academicus. International Scientific Journal publishing house
Tematy:
Earnings management
Abnormal accruals
Albanian market
Opis:
Fiscal earnings, measures the performance of the company during the financial year. Motivated by different factors such as those related to the capital market, contractual motives etc, managers can manipulate earnings, increasing or reducing them and this phenomenon is recognized as “earnings management”. If we accept that the initiatives of “earnings management” lead to distortion of the financial results, it means that financial reports can be considered as poor quality reports, and financial information provided to the users and various parties of interest is also of poor quality. This paper is focused on reviewing the existing literature with regard to the Earnings Management in response to the growing pressure of investors, policy makers, and companies’ governance reform mechanisms to curb opportunistic behavior of the managers of these companies. It also examines the existence of this phenomenon in Albanian context as well as tests the importance of Modified Jones Model as an efficient tool for detection of abnormal accruals, used as a proxy for earnings management. The results show that firms in the Albanian market are engaged in earnings management initiatives.
Źródło:
Academicus International Scientific Journal; 2013, 08; 78-88
2079-3715
2309-1088
Pojawia się w:
Academicus International Scientific Journal
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wynagrodzenia małżonków i kohabitantów
Earnings of Spouses and Cohabitating Partners
Autorzy:
Stolarska, Barbara
Powiązania:
https://bibliotekanauki.pl/articles/20311586.pdf
Data publikacji:
2013
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
marriage
cohabitation
earnings
marriage premium
comparison
Opis:
It is often believed that marriage and cohabitation do not lie in the area of interest of economics. However, a trial of economic analysis of romantic relationships is possible and leads to interesting conclusions. Researchers from Western Europe, such as Cohen (2003), Richardson (2000), and Stratton (2002), suggest that not only the choice of romantic partner but also the form of our relationship is crucial. The issue of a relationship’s legalisation has a big impact on the quality and persistence of union as well as on the level of earnings of the couple. Husbands get a, so called, ‘marriage premium’ – they earn more than informal partners. In Polish literature the topic of marriage and cohabitation is analysed very rarely. The aim of the thesis is to discuss differences between the earnings of spouses and cohabitating partners and to present the results of research conducted, which suggest that marriage is related to a higher level of earnings. As the analyses presented show, cohabitation has become a serious issue for present society. We should decide whether the growing popularity of informal relationships should be stopped. It seems that cohabitation is ethically doubtful due to its negative impact on couples as well as on the whole of society
Źródło:
Annales. Etyka w Życiu Gospodarczym; 2013, 16; 271-280
1899-2226
2353-4869
Pojawia się w:
Annales. Etyka w Życiu Gospodarczym
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wynagrodzenia w Polsce w latach 2004–2012
Salaries and wages in Poland between 2004 and 2012
Autorzy:
Zgliczyński, Wojciech Stefan
Powiązania:
https://bibliotekanauki.pl/articles/14969285.pdf
Data publikacji:
2013
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
average monthly gross wages and salaries
Polska
labour market
earnings
EU
Opis:
The paper looks at the issue of earnings in Poland between 2004 and 2012. First, the author discusses the level of average gross monthly earnings broken down by various demographic and occupational characteristics, such as occupation, region, sex, educational attainment and sector of economy. In the second section the data on earnings in Poland is compared with the data from other EU and OECD member countries.
Źródło:
Studia BAS; 2013, 4(36); 97-123
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
An attempt at measuring the effectiveness of higher education in Poland
Autorzy:
Targaszewska, Marta
Powiązania:
https://bibliotekanauki.pl/articles/424996.pdf
Data publikacji:
2014
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
private rate of return to education
Mincerian earnings function
effectiveness
Wilcoxon Matched-Pairs Signed-Rank Test
modernization of higher education
Opis:
In 2006, the European Commission presented the Modernization Agenda for Universities founded on three reforms: curricular, governance and funding. According to the agenda, funding should be based on output-oriented budgeting. What is more, investment in higher education should bring benefits to all stakeholders. The most commonly used tool for measuring the private rate of return to education is Mincer’s econometric model. The paper presents the results of research on the private rate of return to education, which was estimated by the classical Mincerian function where wages are modelled as a function of level of education and experience. Empirical research was conducted using individual data from the Social Diagnosis – research of selected Polish households. The study was conducted in two stages. First, the parameters of the Mincer’s model for respondents included in the diagnosis in 2011 were estimated. Secondly, the parameters of the model for respondents, who declared in 2011 having higher education degree and who took part in the diagnosis in previous years (since 2003) and then declared a lower (other than higher) level of education, were estimated. To determine the significance of differences in monthly net incomes before and after reaching the higher education degree, the Wilcoxon Matched-Pairs Signed-Rank Test was used.
Źródło:
Econometrics. Ekonometria. Advances in Applied Data Analytics; 2014, 1(43); 50-59
1507-3866
Pojawia się w:
Econometrics. Ekonometria. Advances in Applied Data Analytics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Labour Taxation in Poland Compared to the Other OECD Countries
Autorzy:
Kryńska, Elżbieta
Powiązania:
https://bibliotekanauki.pl/articles/633225.pdf
Data publikacji:
2014-09-01
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
tax
labour taxation
tax wedge
employee
employer
labour costs
earnings
podatek
opodatkowanie pracy
pracodawca
pracownik
koszty pracy
wynagrodzenia
Opis:
The aim of the study is to identify the level and diversity of labour taxation, expressed by the so-called tax wedge, in Poland compared to the other OECD countries. The identification is based on an analysis of statistical data collected in the OECD database for the years 2000-2012. The study interprets key terms such as labour taxation, tax wedge, and non-wage costs of labour. The further section synthetically discusses theoretical findings and the results of empirical research concerning effects of labour taxation on the functioning of the labour market and, in particular, its impact on employment and unemployment. The author’s own research includes a comparative analysis of tax wedge sizes in different household types in Poland and the other OECD countries in the years 2000-2012. The major conclusion of the analysis is that labour taxation in Poland insufficiently takes into account the financial situation of low-earning individuals and those providing for children (i.e. children within households). The results of the conducted research form the basis for drawing synthetic conclusions and making recommendations for Poland. The main suggestion is that a selective reduction in the non-wage costs of labour of low-earning individuals and those burdened with family responsibilities should be considered.
Celem opracowania jest identyfikacja wysokości i zróżnicowania opodatkowania pracy, wyrażanego poprzez tzw. klin podatkowy, w Polsce na tle krajów OECD. Identyfikacji tej dokonano na podstawie analizy danych statystycznych zgromadzonych w bazie OECD obejmujących lata 2000-2012. W opracowaniu dokonano interpretacji pojęć kluczowych, takich jak opodatkowanie pracy, klin podatkowy i pozapłacowe koszty pracy. W dalszej części syntetycznie omówiono ustalenia teoretyczne i wyniki badań empirycznych dotyczących skutków opodatkowania pracy dla funkcjonowania rynku pracy, a zwłaszcza jego wpływ na zatrudnienie i bezrobocie. Badania własne objęły analizę porównawczą wielkości klina podatkowego w różnych typach gospodarstw domowych w Polsce i pozostałych krajach OECD w latach 2000-2012. Najważniejszą konstatacją wynikającą z analiz jest, iż w Polsce opodatkowanie pracy w zbyt małym stopniu uwzględnia sytuację materialną osób nisko zarabiających oraz mających nautrzymaniu dzieci. Wyniki przeprowadzonych badań stały się podstawą sformułowania wniosków syntetycznych i rekomendacji dla Polski. Zasugerowano w nich przede wszystkim, by rozważono selektywne obniżenie pozapłacowych kosztów pracy osób nisko zarabiających oraz obciążonych obowiązkami rodzinnymi.
Źródło:
Comparative Economic Research. Central and Eastern Europe; 2014, 17, 3; 47-62
1508-2008
2082-6737
Pojawia się w:
Comparative Economic Research. Central and Eastern Europe
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 112

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