Redystrybucyjna rola obciążeń podatkowych osób fizycznych w latach 2016-2018
The redistributive role of tax burdens of natural persons in 2016-2018
Author(s): Marian Podstawka, Agnieszka DereszSubject(s): Economy, Present Times (2010 - today), Fiscal Politics / Budgeting
Published by: Uniwersytet Przyrodniczo-Humanistyczny w Siedlcach
Keywords: redistribution; personal income tax; tax-free amount; tax progression;
Summary/Abstract: The aim of the article is to assess the personal income tax from the point of its progressiveness and redistributive effect within the changes introduced in 2017 and 2018 regarding the tax-free amount and the method of its calculation. To implement the subject of the study the theorems proposed by N. Kakwani and P.J. Lambert were used. In order to achieve the aim of the article the example of gross income for the first tax range was used, from PLN 4,000.00 to PLN 85,525.00, and for the second one, from PLN 100,000.00 to PLN 150,000.00, according to the tax scale applicable in Poland in 2016-2018.
Journal: Zeszyty Naukowe Uniwersytetu Przyrodniczo-Humanistycznego, seria Administracja i Zarządzanie
- Issue Year: 44/2018
- Issue No: 117
- Page Range: 17-26
- Page Count: 10
- Language: Polish
