Prospołeczne proporcje polskiego systemu podatkowego. Wybrane zagadnienia
Ratio of the Prosocial Aspect in the Polish Tax System. Selected Issues
Author(s): Hanna KuzińskaSubject(s): Economy, Public Finances
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: system podatkowy; opodatkowanie kapitału i pracy; podatek od dochodów osobistych; opodatkowanie działalności gospodarczej; obciążenia podatkami pośrednimi; podatki majątkowe; nierówności dochodowe; ta
Summary/Abstract: Polish tax system does not sufficiently fulfill social functions. CBOS research shows that the majority of the society expects the government to lead using more than the usual egalitarian social policy. Mitigating the income stratification in Poland by social transfers is not sufficiently effective. Therefore, the following actions are worth considering: introduction of higher capital duty, development of a new scale of personal income tax in order to begin the process of systematic reduction of indirect taxes and improvement of tax assets.
Journal: Annales Universitatis Mariae Curie-Skłodowska, Sectio H Oeconomia
- Issue Year: L/2016
- Issue No: 1
- Page Range: 681-690
- Page Count: 10
- Language: Polish