Title
THE REDISTRIBUTIVE ROLE OF FINANCIAL BURDEN ON PERSONAL INCOME IN THE YEARS 2008–2010
Autor
Marian Podstawka, Agnieszka Deresz
Keywords
personal income tax, taxpayers, fiscal system in Poland, measures of structural progression
Abstract
Polish fiscal system contains different taxes as well as other tax-like payments. These are different payments, ie. obligatory public charges such as social insurance and health insurance contributions. These payments influence taxpayers’ income and consequently also on the level of their welfare. The aim of this paper is to present the characteristics of the personal income tax (PIT), as well as the empirical evaluation of influence of PIT and social and health insurance contributions on the income situation of taxpayers. To reach the objective, the authors use two types of methods: assessment of conditions under which the personal income tax system becomes progressive and measures of structural progression.
Pages
37-53
Cite
Podstawka, M., Deresz, A. (2012). THE REDISTRIBUTIVE ROLE OF FINANCIAL BURDEN ON PERSONAL INCOME IN THE YEARS 2008–2010. Acta Sci. Pol. Oeconomia, 11(3), 37-53.
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