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Controversies about the Personal Income Tax

100%
Sztyber W.
Ekonomia. Rynek, Gospodarka, Społeczeństwo
|
2004
|
issue 12
25-50
EN
The paper is devoted to the problems, discussed not only in Poland, of defining the proper kind of the personal income tax. Should it be progressive? If so, then to what degree? Or proportional and at what level? The author presents a detailed analysis of the level and structure of the personal income tax burden in Poland in 2001.The arguments of the partisans of replacing the progressive personal income tax with a proportional one are also presented critically examined. Next, reasons for the expediency of the progressive personal income tax are given. Also, attention is drawn to the inadequacy of the tax scale in-force in Poland in the light of the requirements of the tax capacity principle as basic criterion of tax burden distribution. This, in particular, regards the first income bracket that encompasses 95% of the taxpayers. The author presents also the evolution of the government plans for reform of the personal income tax, together with their critical examination.
2

CONTROVERSIES THAT SURROUND THE PERSONAL INCOME TAX SYSTEM

100%
Sztyber W. B.
Ekonomista
|
2004
|
issue 4
453-471
EN
The article attempts to define the essence of the personal income tax (PIT) system. Should it be progressive or proportional? The arguments in favour of replacing the now in force progressive scale by a proportional personal income tax are presented. Critical assessment of the progressive scale is followed by a substantiation of purposefulness of maintaining the progressive PIT system. The inadequacy of the PIT scale in force at present in Poland is pointed to, especially when the principle of the capacity to pay taxes, that is regarded as the main criterion of just distribution of tax burden, is taken into account. In the next part of this article the evolution of the government plans to reform the personal and corporate income tax system is discussed and critical remarks concerning those plans are formulated. The last part contains the most important conclusions derived from the analysis.
3
Content available remote

Optymalizacyjne zachowania podatkowe gospodarstw domowych

51%
Krasucka M.
Nauki o Finansach
|
2011
|
issue 6
193-207
EN
The article presents the issue of the tax behaviours of households oriented towards the optimisation of tax burden. The author shows how tax attitudes and behaviours are influenced by such factors as the strictness of the tax system and willingness to co-operate. Besides this, she presents the problem of tax planning. Using personal income tax as an example, the article presents available solutions allowing active taxpayers to pursue a strategy oriented towards the optimisation or reduction of the amount of paid taxes. The conducted analysis seems to indicate that the execution of a long-term tax burden optimisation strategy is possible practically in a limited scope and available to those households which achieve capital income, income from property rental or those undertaking to conduct business activities.
4

POSSIBILITIES OF TRANSITION FROM HEALTH INSURANCE CONTRIBUTIONS TO EARMARKED HEALTH TAX IN THE CZECH REPUBLIC

44%
Mertl J.
Ekonomický časopis (Journal of Economics)
|
2017
|
vol. 65
|
issue 7
668 – 687
EN
This article deals with three different approaches to health care consumption and financing that have evolved in health policy of developed countries. After classifying them, it focuses on public financing the necessary health care that should be universally available. Czech system of public health insurance has been established at the beginning of the 1990’s as a compromise between the institutional framework and aims, which were highly relevant during early phase of economic transformation. The article analyses the possibilities of transition from this system to earmarked health tax on personal income as a dominant source of health care financing, while preserving the current level of fiscal capacity for health budgets. Simultaneously the socio-economic consequences of such a system are discussed, while keeping social and health policy context relevant.
5

INDEPENDENCE BETWEEN THE EFFICIENT TAX RATE AND TAX PROGRESSIVENESS IN THE CZECH REPUBLIC DURING 1993 – 2007

38%
Široký J., Maková K.
Ekonomický časopis (Journal of Economics)
|
2009
|
vol. 57
|
issue 7
653 – 666
EN
There has been a discussion on simplification of personal income tax in many European Union member states since 2000. The countries of Central and Eastern Europe in particular tend to consider a new tax phenomenon – a flat tax rate. This has been a part of the tax system in the Czech Republic since January 1, 2008 as well. The nominal tax rates predicate the real rate of taxation insufficiently. A more objective way to measure the tax circumstances of the taxpayers in individual countries is relative indicators such as the tax incidence of taxpayers with an average wage, the calculation of an efficient tax rate or measuring the tax progressiveness. This paper shows that changes in the efficient tax rate do not have to influence the relevant change of tax progressiveness. The aim of this paper is to show the impact of personal income tax changes on the efficient tax rate and the tax progressiveness in the Czech Republic.
6

TAXATION OF THE POLISH CO-OPERATIVE SAVINGS AND CREDIT ASSOCIATIONS AND UKRAINIAN CREDIT UNIONS – COMPARATIVE ANALYSIS (Opodatkowanie polskich kas spoldzielczych i ukraińskich spolek kredytowych - analiza porownawcza)

32%
Dukhnevych I.
Pieniądze i Więź
|
2010
|
vol. 13
|
issue 4(49)
200-206
EN
Non-banking sector of financial services in Ukraine is not well developed, but has enormous potential. There are currently about 850 credit associations there. According to the 1st Article of Ukrainian Credit Associations Act, the term “Credit Association' means a non-profit organization founded by individuals on the cooperative basis, to meet the needs of its members in the mutual lending and providing financial services, through the consolidation of its members' cash contributions. The legislation provides a special procedure for registration and operating, accounting and taxes of these organizations. Taxes are one of the most problematic issues related to the activity of these financial institutions. Analysis of the Ukraine legislation concerning the taxation of non-bank financial services market enables to extract rules of law that require correction, supplement or harmonization with the rest of the legislation. Present taxation law was enacted in the past twelve years by various governments; Ukraine has not yet formed one Tax Code. The main objective of cooperation between Polish Credit Unions and Ukraine, pursued since 2004, is to help create a strong and sustainable system of credit cooperation in Ukraine, based on the experiences of Polish savings and loan associations. Ukraine needs strong and democratically managed credit associations, which will operate according to international standards in this sphere.
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