Narzędzia fiskalne zmniejszania nierówności dochodowych – analiza wykorzystania podatku dochodowego od osób fizycznych
Fiscal Instruments for Reducing Income Inequalities – an Analysis of the Use of Tax Instruments

Summary/Abstract: The aim of the article is to assess the possibility of reducing income inequalities by personal income tax. Detailed analysis was carried out in terms of tax progression and tax relief system. The article is also an attempt to formulate a recommendation on possible solutions in personal income tax to reduce income inequalities.

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