Publiczne koszty transakcyjne instytucji systemu podatkowego

• Authors: Barbara Zbroińska

Title variants

EN

Public Transaction Costs of the Tax System

• Languages of publication: PL

Abstracts

EN

The paper aims to identify the transaction costs of the tax system and show that these costs can be used as an additional criterion of tax system assessment. The author uses an institutional analysis method and hypothesizes that the transaction costs of a tax system are not homogenous and that they include both indispensable and undesirable expenses. The former are required for the operation of institutions, while the latter result from political decisions that seek to use taxes for non-fiscal purposes; such decisions stem from the poor quality and unreliability of state institutions, the author says. Any form of state aid requires additional efforts from fiscal and supervisory authorities and adjustment from taxpayers, Zbroińska says. Zbroińska examines the budgetary effects of tax breaks as an indirect measure of the tax system’s transaction costs. The analysis of empirical data-finance ministry statistics on 2007 income tax returns-shows that the greatest transaction costs are related to the constantly expanding tax breaks for corporate bodies and controversial exemptions for individuals, the author says.

Keywords

EN

transaction costs; tax system; institutions; institutional analysis; tax breaks

• Publisher: Szkoła Główna Handlowa w Warszawie. Kolegium Analiz Ekonomicznych
• Journal: Gospodarka Narodowa. The Polish Journal of Economics
• Year: 2009
• Volume: 236
• Issue: 11-12
• Pages: 97-115

Dates

published

2009-12-31

Contributors

author

Barbara Zbroińska

Identifiers

DOI

10.33119/GN/101254