Zróżnicowanie obciążeń fiskalnych dochodów osób fizycznych w Polsce
Differentiation of tax burden on individual taxpayers in Poland
Author(s): Agnieszka Deresz, Marian PodstawkaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: Non-agricultural activities; income from other sources; social security contribution; health insurance contribution; tax due
Summary/Abstract: The aim of this article is to evaluate tax burdens in Poland in 2008–2014. Based on this evaluation, the authors attempt to verify the hypothesis that tax burdens imposed on individuals involved in non-agricultural activities are lower in comparison with taxation of income from other sources.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2016
- Issue No: 451
- Page Range: 52-63
- Page Count: 12
- Language: Polish
