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  1. 1 Studia Ekonomiczne

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  1. 1 Dobrowolska B.

  2. 1 Rogalski J. W.

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  1. 1 2013

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Redystrybucyjne konsekwencje opodatkowania konsumpcji polskich gospodarstw domowych podatkiem VAT według grup społeczno-ekonomicznych w latach 1995-2009

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Dobrowolska B., Rogalski J. W.
Studia Ekonomiczne
|
2013
|
vol. 129
135-144
EN
Indirect taxes are an efficient source of income. These taxes play mainly fiscal roles. Social effects of their functioning seem to be just a side effect. Pursuing social policy in Poland is mainly left to direct taxes. However, a fiscal system shouldn't be the system in which the total amount of direct and indirect taxes charge the most the households of the lowest and average incomes, as it creates certain risks in the functioning of a contemporary Polish family. The aim of the article is to define redistribution effects of taxing the consumption of Polish households with Value Added Tax according to socio-economic groups in the years 1995-2009.
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