Tax relief, as an instrument of non-fiscal tax function Cover Image

Ulga podatkowa jako instrument realizacji pozafiskalnych funkcji podatków
Tax relief, as an instrument of non-fiscal tax function

Author(s): Wojciech Wyrzykowski, Piotr Kasprzak
Subject(s): Economy, National Economy, Public Finances
Published by: Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
Keywords: tax incentives; tax preferences; tax function

Summary/Abstract: This article describes the theoretical aspects of the tax incentives and reliefs as a mechanism to promote specific economic behavior. The authors reviewed the most important aspects related to the use of different tax incentives, both in terms of historical and current aspects present in Poland and in other selected countries of the European Union. In addition, theses contained in this article are the attempt to assess the efficiency and effectiveness of tax relief both from state budget point of view of and the benefits received by taxpayers.

  • Issue Year: 4/2016
  • Issue No: 1
  • Page Range: 17-31
  • Page Count: 15
  • Language: Polish