Redystrybucyjna rola obciążeń finansowych osób fizycznych w latach 2008-2010
Redistribution function of personal financial charges in 2008-2010
Author(s): Agnieszka Deresz, Marian PodstawkaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: redistribution; income tax from individuals
Summary/Abstract: The article tries to define the features of income tax from natural persons and its influence on the tax load for taxpayers. It also presents the significance of national and health insurance in terms of the financial load. The theses suggested by N. Kakwani and P.J. Lambert were used in the realization of the subject. The source information presented in the article was the data concerning taxpayers paying their Personal Tax Income for the years 2008-2010 in the revenue office in Siedlce.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2012
- Issue No: 247
- Page Range: 301-313
- Page Count: 13
- Language: Polish