Labour Taxation in the European Union. Comparative Analysis and Conclusions for Poland
Labour tax burdens consist of two main elements: personal income tax and social security contribution. Both have been subjects of multiple changes in European Union countries. The aim of the article is: 1) to present main directions of those changes, 2) to show their influence on tax wedge in different EU countries, 3) to show specification of labour taxation in Poland. Tax wedge in Poland demonstrates very low progressivity, that means it does not take into consideration income and family situation. Internal structure of tax wedge is also untypical because of great share of social security contribution. In the article there has been undertake an attempt to present causes of tax wedge otherness in Poland and resulting economic and social fallouts. Also, there are postulated directions of changes. In the paper analysis were based on Eurostat and OECD statistics and research on labour taxation carried out in Poland.
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