Ograniczenie obciazen podatkowych w Polsce

• Authors: Karwowski Jacek

Title variants

EN

TOWARDS A LOWER TAX BURDEN IN POLAND

• Languages of publication: EN

Abstracts

EN

The purpose of this paper is to analyze the possibilities and implications of reducing the income tax burden for the Polish economy. Two major proposals are presented: 1) halving the tax-GDP ratio to below 20% and changing the structure of budget expenses to reflect the real needs of the society (e.g. public order and safety, education, R&D, health, infrastructure); and 2) reducing, and finally abolishing income taxes to positively influence economic growth and welfare in Poland. Several implications on the conduct of these proposals are discussed. Paper findings are subject to a discussion concerning the flat tax debate.

Keywords

EN

BUDGET DEFICIT; FLAT TAX; GOVERNMENT SPENDING; INCOME TAX; TAX BURDEN

Discipline

• ECONOMICS: ECONOMICS

• Publisher: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
• Journal: Nauki o Finansach
• Year: 2011
• Issue: 6
• Pages: 67-78
• Document type: ARTICLE

Contributors

author

Karwowski Jacek

• Jacek Karwowski, Uniwersytet Ekonomiczny we Wroclawiu, Katedra Finansow, ul. Komandorska 118/120, 53-345 Wroclaw, Poland

Identifiers

CEJSH db identifier

11PLAAAA10815