Statystyczna analiza podatku dochodowego od osób fizycznych
Statistical assessment of personal income tax

Summary/Abstract: Since their very beginning taxes have mainly been the way to gather by a state the resources necessary to ensure its proper functioning. Apart from performing the fiscal function, the state, by means of taxes, influences the ”fair” distribution of income, thus fulfilling the redistribution function. In reality, the fulfilment of the redistribution function consists in the application of the progressive taxation of income, and then, the transfer of a part of gathered resources to the poorest, in the form of benefits, grants and allowances. It should be noted, however, that when the state’s interference in the income distribution is too strong and the tax burden is too heavy, it may lead to the restriction of economic activity, tax ”escapes” or tax evasions. On the other hand, the decreasing of income from taxes may result in the state’s inability to finance numerous areas, thus impeding indirectly the development of the national economy. The tax system has to be rationally constructed on the basis of tax rules, to the extent enabling it to trigger the desirable reaction of business entities, stimulate entrepreneurship and economic growth, and, concurrently, curb unemployment and shadow economy. The only way for the proper performance of the state’s redistribution function through the tax system is to detect early and correct any occurring irregularities. The objective of the paper is to present the basic characteristics of the PIT system and the way of their measurement, in order to assess and compare the tax systems, and the redistribution function of PIT in particular. The statistical analysis of the tax system should be the basis for any changes aimed at the elimination of undesirable effects of the tax system in force.

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