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1

Tax Rate as a Consequence of Economic Structure

100%
Zyzynski J.
Ekonomista
|
2008
|
issue 3
357-379
EN
The author addresses the issue of the influence of tax rate on income and consumption level within the scale of the whole economy as well as the degree to which it defines the scale of the budget. It is shown that tax rate does not influence the overall volume of revenues. It is stipulated that tax rate should be made dependent on the structure of the economy. The article demonstrates that personal income tax is a burden that differently affects various groups: those with the lowest incomes pay the taxes at the expense of consumption, for middle income groups taxes reduce consumption and savings while for the richest they only affect savings. Given this mechanism reductions in income tax rates differently affect different groups of tax payers. The analysis of the extent to which the income tax influences net incomes in Poland enables the author to state that the introduction of linear taxes would inflict losses on consumption goods market valued several billions euro, while the financial sector would record higher profits.
2

POLISH TAX SYSTEM - CURRENT STATE AND DIRECTIONS OF EVOLUTION

100%
Mikita M.
Myśl Ekonomiczna i Prawna
|
2005
|
issue 2(9)
44-63
EN
Poland has to conduct further reforms of the tax system, which shows a lot of imperfection and necessitates a preventing of the high budget deficit. It seems a proper solution to keep the current structure of the tax system and to focus on issues concerning detailed solutions within the specific taxes. A fiscal functions of taxes should be considered a significant priority. The economic success of the countries which introduced linear income taxes (Baltic countries and Russia) serves as an encouragement to copy the solutions adapted there. A lot of doubts, however, arise in connection with a too strong diversity of individuals' incomes, moving the burden of taxation on medium income groups and the rates of linear taxes. As a result, it seems difficult to decide whether the linear income tax on natural persons' incomes should be introduced in Poland. The consequences of a decision like this one are hard to predict.
3

THE ANALYSIS OF POLISH BENEFITS SYSTEM WITH THE APPLICATION OF MICROSIMULATION MODEL SIMPL (Analizy polskiego systemu podatkowo-zasilkowego z wykorzystaniem modelu mikrosymulacyjnego SIMPL)

100%
Myck M.
Problemy Polityki Społecznej. Studia i Dyskusje
|
2008
|
vol. 11
87-107
EN
The author provides two examples of applications of SIMPL - the recently developed Polish microsimulation model. The model is first used to highlight very specific features of the Polish benefit system using stylised examples of households types and comparing their financial situation in Poland, Germany, and the UK. He then uses the model to analyse recent reforms of social security contributions and income taxes in Poland. Both the reduction in the SSC rates and an introduction of a child tax credit seem to benefit primarily households from the top of the income distribution. Households from the bottom income deciles seem to have benefited little from the recent reform package. The analysis shows that it will be difficult to address the problem of child poverty in Poland without reforming the system of benefits. Given the analysis in the first part of the paper, the author stresses that such reforms require a complex approach and must be conducted extremely carefully to account for their consequences on labour market incentives.
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