Tax expenditures jako element konstrukcji polskiego podatku od dochodów osobistych

• Authors: Ryta Dziemianowicz , Adam Wyszkowsk , Renata Budlewska

Title variants

EN

Tax expenditures as a part of polish personal income tax

• Languages of publication: PL

Abstracts

EN

Since the year of introduction the personal income tax in Poland (1991), there has been implemented a number of changes in the structure of this tax. They could be justified as the natural 'aging of the law' phenomenon, and, moreover in achieving the objectives of social and economic policy. In a large part these changes take part of tax expenditures applied in the PIT. As a result, for most taxpayers income taxation has become non-transparent and too much complicated. At the same time tax constructions which reduce tax burden have a significant impact on budget revenues from personal income tax. The purpose of this article is to present the scope of tax expenditures in the Polish personal income tax, and to analyse their impact on the tax burden of taxpayers, as well as the budget revenue. The analysis was conducted based on the own authors' methodology for the identification of tax expenditures.

Keywords

PL

Dochody; Podatek dochodowy; Podatek dochodowy od osób fizycznych; Podatki; System podatkowy

EN

Income; Income tax; Individual income tax; Tax system; Taxes

• Publisher: Uniwersytet Ekonomiczny w Katowicach
• Journal: Studia Ekonomiczne
• Year: 2014
• Volume: 198 cz 1
• Pages: 213-224

Contributors

author

Ryta Dziemianowicz

author

Adam Wyszkowsk

author

Renata Budlewska

References

• Burman L.E., Is the Tax Expenditure Concept Still Relevant? "National Tax Journal" 2003, Vol. 56, No. 3.
• Dziemianowicz R., Wyszkowski A., Budlewska R., Tax expenditures jako ukryta forma wydatków publicznych, "Gospodarka Narodowa" 2014, nr 3.
• Musgrave R.A., Musgrave P.B., Public Finance in Theory and Practice, McGraw-Hill, New York 1989.
• Preferencje podatkowe w Polsce, Ministerstwo Finansów, Warszawa 2010.
• Preferencje podatkowe w Polsce. Nr 2 (2010), Ministerstwo Finansów, Warszawa 2011.
• Preferencje podatkowe w Polsce. Nr 3, Ministerstwo Finansów, Warszawa 2012.
• Surrey S.S., McDaniel P.R., Tax Expenditures, Harvard University Press, Cambridge 1985.

Identifiers

ISSN

2083-8611