Dystrybucyjne znaczenie podatku dochodowego od osób fizycznych
Distributive significance of income tax imposed on individual taxpayers
Author(s): Agnieszka Deresz, Marian PodstawkaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: income tax imposed on individual taxpayers; nominal tax rate; effective tax rate
Summary/Abstract: In the article, income tax imposed on individual taxpayers has been examined with regard to two main factors: its efficiency in differentiation of amount of burdens among specific groups of taxpayers and the influence on a division of income in the years 2008-2009. The data from the Ministry of Finance concerning the ultimate settlement of PIT (Personal Income Tax) has been used as an information source.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2011
- Issue No: 167
- Page Range: 298-305
- Page Count: 8
- Language: Polish