Election cycle versus personal income tax reliefs in Poland
Election cycle versus personal income tax reliefs in Poland

Summary/Abstract: Goal – The main objective of the paper is to verify if the relation between the election cycles andthe number of tax reliefs in Poland exists and – if it exists – what is its direction and strengh.Hypothesis – Election cycles affect the dynamics of introducing tax reliefs into the PolishPersonal Income Tax.Research methodology – The research hypothesis was verified by assessing the cyclical fluctuationsof the trend function describing the number of reliefs in the Polish Personal Income Tax.The study covers the years 1991-2018. The authors’ own calculations made on the basis of the legislativechanges made in the studied period to the Act on Personal Income Tax of 26th July 1991 providethe source material for the research.Score – The study confirms positive relation between the election cycles and the dynamics ofintroducing tax reliefs into the Polish Personal Income Tax. The number of tax reliefs in personal taxcyclically fluctuates and, moreover, the total number of introduced tax reliefs is significantly higher inthe election years and lower in the other accordingly.

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