Preferencje podatkowe jako funkcja obciążeń podatkowych
Tax expenditures as a function of burdens of taxation

Summary/Abstract: The scope and the kind of tax expenditures depend on many reasons. The most important come from the function carried out of the tax system in the economy. Taxes, apart from the fundamental fiscal function, can be used to achieve non fiscal goals in the redistribution, economy stimulation and other aims. Using taxes to achieve that kind of targets increases the number and the scope of tax expenditures. The main object of the paper is to determine if there is any correlation between the scope and the value of tax expenditures and the tax burden on the example of Poland. The analysis of statistical data showed that in a relatively short period of reporting tax expenditures in Poland the value of tax expenditures increased from almost 60 bln PLN in 2009 to almost 74 mld in 2012 and also in the relation to burden of taxation from 23,79% in 2009 to 25,77% in 2012.

• Details
• Contents