Wpływ ulg podatkowych na pogłębienie nierówności społecznych w Polsce
Impact of tax reliefs on deepening of social inequalities in Poland

Summary/Abstract: Among a lot of rights which citizens can exercise, the most popular are those that allow taxpayers to enforce their tax claims. Therefore, the paper discusses the tax issue, and more precisely it presents and briefly describes the existing tax reliefs. The aim of the article is to answer the question whether tax reliefs in Poland affect the deepening of social inequalities among citizens. The literature research has shown that tax reliefs can only be used by taxpayers who have reached a relatively high income. Unfortunately, the expanded system of tax reliefs works in the opposite way. It mitigates tax progression and in the same time makes the tax reliefs are benefited only by wealthy taxpayers.

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