Instrumenty personalizacji podatkowej w konstrukcji podatku dochodowego od osób fizycznych
Instruments of Tax Personalisation in the Structure of Personal Income Tax
Author(s): Robert ZielińskiSubject(s): Economy, Public Finances
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: dochodowy od osób fizycznych; personalizacja podatkowa; zdolność płatnicza; Personal Income Tax; tax personalization; ability-to-pay
Summary/Abstract: The aim of this article is to make an attempt to answer the question whether the instruments of tax personalization implemented in the normative structure of personal income tax properly fulfil the function assigned to them, i.e. ensure the socially equitable distribution of tax burdens among individual groups of taxpayers of this tax.
Journal: Annales Universitatis Mariae Curie-Skłodowska, Sectio H Oeconomia
- Issue Year: L/2016
- Issue No: 1
- Page Range: 701-710
- Page Count: 10
- Language: Polish
