Wybrane preferencyjne rozwiązania w podatku dochodowym od osób fizycznych a nierówności społeczne
Selected tax expenditures in personal income tax in the context of social inequalities

Summary/Abstract: This article is about the solutions used in personal income tax and their impact on the formation of social inequality. The paper presents the problems about applying progressive tax scale, on a background of small diversity of income taxpayers. This article also presents aspects of the relief for children with particular reference to the controversy on its use, relating to its discriminatory character and the differences between potential and real possibility of the use of this relief.

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