Progresja w opodatkowaniu dochodów osób fizycznych
Progression in personal income tax

Summary/Abstract: This paper considers the problem of income taxation related to natural persons’ in Poland in 2000-2015. For this purpose there was discussed the nature of the progressive tax, its history and form. There was also analyzed the nominal and effective level of progressive taxation for different groups of taxpayers. The conclusion is that the observed lack of mitigating effect of progression by reducing tax preferences, increases actual tax burdens, which is particularly evident in 2009-2015, and may be an antidote to increasing (official) taxpayer’s income and it could negatively affect the activity of enterprises.

• Details
• Contents