Podatek dochodowy jako instrument redystrybucji dochodów w Polsce na tle krajów UE-28
Personal income tax as an instrument of income redistribution in Poland against the background of EU-28 countries

Summary/Abstract: One of the measures of government intervention in economy is redistribution rate realized through public finance system. The experience of many countries proves that personal income tax plays a special role in this process. The aim of the paper is the analysis of the size of tax redistribution in Poland along with the identification of its main causes. On the basis of indicators such as tax redistibution rate, the degree of government intervension in market income redistribution was assessed and tendencies within the size of public finance sector in the EU-28 countries were presented. The analysis of personal income tax construction in Poland with respect to the other countries, allows to diagnoze the causes of the low redistribution rate realized by income tax which is a result of its relatively low progression, low tax-free income, tax allowances and deductions that are not effectivly used in income redistribution.

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