Realizacja zasady równości opodatkowania czynników wytwórczych w wybranych krajach europejskich
The implementation of the principle of equality in the taxation of factors of production in selected european countries

Summary/Abstract: The studies show differences in the taxation of labor and capital. Fiscal burdens help in choosing the preferred modes of production. It significantly reduces the decisions of entrepreneurs and it also has consequences on the economy as a whole. Worse conditions for the use of work may result in the persistent long-term unemployment or proliferation of the informal economy. Particularly large differences in the taxation of labor and capital in the economies of Central and Eastern Europe result a much more difficult operation of companies basing their existence and development on work than on capital. By its nature, work as a production factor is native to micro and small enterprises.

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