Dyskurs o skuteczności podatku dochodowego w procesie redystrybucji dochodów we współczesnych systemach podatkowych
Discourse about the effectiveness of income tax in the process of income redistribution in modern tax systems.

Summary/Abstract: The aim of the paper is to analyze the causes of low effectiveness of income tax as one of the main instruments of income redistribution conducted both in the lights of the views of economists representing different directions and schools in economics, and empirical data. The critical analysis of literature, as well as the method of descriptive analysis allowed for achieving the research aim. Based on the analysis of empirical data for the EU-28 it can be said that on the one hand, a reduction in disposable income of taxpayers with the lowest incomes due to the increase progressivity of income tax and the burden of social insurance, on the other hand regressivity of taxable income of the wealthiest are responsible for low effectiveness of income tax as an instrument of income redistribution.

• Details
• Contents