THE REDISTRIBUTIVE ROLE OF FINANCIAL BURDEN ON PERSONAL INCOME IN THE YEARS 2008–2010
Main Article Content
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.
Article Details
How to Cite
Podstawka, M., & Deresz, A. (2012). THE REDISTRIBUTIVE ROLE OF FINANCIAL BURDEN ON PERSONAL INCOME IN THE YEARS 2008–2010. Acta Scientiarum Polonorum. Oeconomia, 11(3), 37–53. Retrieved from https://aspe.sggw.edu.pl/article/view/559
Statistics
Downloads
Download data is not yet available.
Recommend Articles
Similar Articles
- Elżbieta Szymańska, INFLUENCE OF SPECIALIZATION ON ECONOMIC RESULTS OF PIG FARMS1 , Acta Scientiarum Polonorum. Oeconomia: Vol. 11 No. 3 (2012)
You may also start an advanced similarity search for this article.
Most read articles by the same author(s)
- Marian Podstawka, Agnieszka Deresz, TAXATION OF RENTAL INCOME , Acta Scientiarum Polonorum. Oeconomia: Vol. 7 No. 4 (2008)
- Marian Podstawka, Piotr Gołasa, ASSESSMENT OF WARSAW UNIVERSITY OF LIFE SCIENCES – SGGW STUDENTS’ BEHAVIOURS UNDER RISK , Acta Scientiarum Polonorum. Oeconomia: Vol. 18 No. 1 (2019)
- Marian Podstawka, Anna Świrska, COMPENSATION SUBVENTION AND ITS ROLE IN EQUALIZING COMMUNES’ INCOMES (EXAMPLE OF SELECTED COMMUNES OF MAZOVIAN PROVINCE) , Acta Scientiarum Polonorum. Oeconomia: Vol. 9 No. 3 (2010)
- Marian Podstawka, SOCIAL INSURANCES OF FARMERS RUNNING SPECIAL SECTORS OF AGRICULTURAL PRODUCTION , Acta Scientiarum Polonorum. Oeconomia: Vol. 8 No. 2 (2009)
- Marian Podstawka, INCOME EFFECTS OF THE SOCIAL INSURANCE SYSTEM IN POLAND – EVALUATION , Acta Scientiarum Polonorum. Oeconomia: Vol. 7 No. 1 (2008)
- Agnieszka Deresz, Marian Podstawka, INCOME TAX IMPOSED ON INDIVIDUAL TAXPAYERS PROGRESSIVE OR LINEAR? –ON THE EXAMPLE OF SIEDLCE AND THE SIEDLCE POVIAT , Acta Scientiarum Polonorum. Oeconomia: Vol. 7 No. 3 (2008)