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

100%
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.
2

Wrażliwość dochodów budżetowych z podatków pośrednich na wahania koniunktury

80%
Krajewski P.
Wiadomości Statystyczne. The Polish Statistician
|
2005
|
issue nr 3
11-22
XX
W artykule zanalizowana została wrażliwość podatków pośrednich na wahania koniunktury w Polsce w latach 1995-2002. Krótkookresowa elastyczność wpływów z poszczególnych podatków pośrednich względem PKB została obliczona jako iloczyn elastyczności bazy podatkowej względem PKB i elastyczności wpływów podatkowych względem bazy podatkowej. Obliczenia przeprowadzono na danych kwartalnych
EN
The sensitivity of state budget revenues from indirect taxes with respect to fluctuations of economic activity in Poland during the period 1995-2002 is analysed in the article. The short term GDP elasticity of indirect taxes is estimated as the product of two com-ponents: the GDP elasticity of tax base and the tax base elasticity of tax revenues. Cal-culations base on quarterly data. They show that the short term elasticity of revenues from indirect taxes with respect to GDP is lower than one. It means that forecasted ac-celeration of growth rate of GDP probably will not cause considerable growth of state budget revenues from indirect taxes. (original abstract)
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