The article tried to define the features of income tax from natural persons and its influence on the tax load for taxpayers. It also presented the significance of national and health insurance in terms of the financial load. The theses suggested by N. Kakwani and P.J. Lambert were used in the realization of the subject. The source information presented in the article was the data concerning taxpayers paying their Personal Tax Income for the years 2007-2008 in the revenue office in Siedlce.
Marian Podstawka, Szkola Glowna Gospodarstwa Wiejskiego, ul. Nowoursynowska 166, 02-787 Warszawa, Poland
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