Wpływ kryzysu na opodatkowanie konsumpcji, pracy i kapitału w Unii Europejskiej

• Authors: Krajewska, Anna

Abstracts

EN

The response of tax policy pursued in the EU countries to the current crisis will be analysed in three ways: 1) Distribution of total tax burden by economic function, that means the share of taxes on consumption, labour and capital in relations to GDP and total tax revenues. Therefore the analysis will cover backward-looking tax burden indicators; 2) Analysis of trends in the implicit tax rate (ITR) on consumption, labour and capital. The ITR is an indicator which expresses the relations of tax burden levied on different activities to total revenue on this activity. The ITR takes into account the legislation and the resulting tax burden which may affect the behaviour of various entities and their decisions. This approach is described as forward-looking effective tax rate. Trends in the EU countries will be compared with the changes taking place in Poland. There will also be an attempt to clarify the specificity of fiscal policy pursued in Poland. For the purpose of this paper we used statistics prepared according to the methodology adopted by the European Commission published in "Taxation trends in the European Union", Eurostat 2011.

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Acta Universitatis Lodziensis. Folia Oeconomica
• Year: 2013
• Volume: 281

Dates

published

2013

Contributors

author

Krajewska, Anna

other

Uniwersytet Łódzki, Wydział Ekonomiczno-Socjologiczny, Katedra Makroekonomii

Identifiers

URI

http://hdl.handle.net/11089/9337