Opodatkowanie dochodów osób fizycznych w Polsce i innych krajach Unii Europejskiej
Taxation of Personal Income in Poland and Other European Union Countries

Summary/Abstract: The article presents the amount and changes of rates in a taxation of personal in-come in Poland and other European Union countries over the period 2007–2017. The PIT in the European Union is mostly progressive, although it should be noted that some member states have decided to introduce a tax with a single tax rate. Taking into account this fact and the reduction of PIT tax rates, we can still see the existing tax competition, which is mainly applied by the new EU member states. However, it should be noted that the compara-bility of taxation of personal income makes it difficult to complex the tax, because it is often a tax containing a different tax-free amount depending on the country, various principles of tax splitting and numerous reliefs and redundancies.

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