- Tytuł:
- Contemporary dilemmas of taxation equality
- Autorzy:
- Radzikowski, Krzysztof
- Powiązania:
- https://bibliotekanauki.pl/articles/48899544.pdf
- Data publikacji:
- 2024-04-14
- Wydawca:
- Uniwersytet Warszawski. Wydawnictwa Uniwersytetu Warszawskiego
- Tematy:
-
taxation equality
progression of taxation
regression of taxation
Polish Deal - Opis:
- The article confronts the most important political and economic thoughts dealing with the way of distributing the tax burden in society with contemporary socio-economic conditions and with the current tax legislation. The essence of the analyzed problem is the traditional dilemma of a flat tax or a progressive tax. In the economic terms, the Polish tax system, treated as a whole, together with social security (ZUS) and health care contributions (NFZ), is not progressive, but regressive, because in percentage terms, the effective burden generally decreases with increasing wealth (the nominal tax rates are flat with the exception of progression in case of PIT). The Polish Deal did not change the fundamental conclusion on the regression of the Polish tax system, although some social groups recorded an increase in the tax burden on personal income (PIT together with ZUS and NFZ contributions).
- Źródło:
-
Studia Iuridica; 2023, 101; 358-379
0137-4346 - Pojawia się w:
- Studia Iuridica
- Dostawca treści:
- Biblioteka Nauki
Artykuł