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Zasada sprawiedliwości społecznej na przykładzie szwedzkiej i polskiej polityki podatkowej w dobie kryzysu

100%

Żuchaj E.

Kwartalnik Prawa Podatkowego

2012

issue 3

9-36

Swedish tax system can be considered as a standard for the Scandinavian model of the State. It is a transparent system and relatively simple to use. Swedish tax authorities are focused on far-reaching support for the taxpayers. In its ideological assumption, the Swedish tax system is in a continuous improvement, simplification and reduction of the tax burdens. Sweden grants much more of its GDP on social protection than other EU countries, including Poland. In addition, social benefits and social aid are granted to all Swedish citizens being in a similar situation, e.g. exceeding the retirement age, poverty is not a condition for receiving the social aid. Swedish tax system implements the principle of subsidiary by ensuring that the local public authorities are funded directly by the tax collection system of income taxes in order to realize the social tasks at the local public level. This means that the Swedish local authorities are powered directly by the taxpayers (individuals) who are in the first place to pay local tax, and only above a certain income threshold, they are to pay the national tax. It means independence of the local budgets from allocation of budgets at the central government level. In Poland, income taxes are collected at national level, and taxes paid locally represent a small percentage of the revenue of local authorities. Swedish tax system is an example of how public awareness affects the social and economic condition of the state. Doctrine says about the so-called. "equivalence principle", according to which belief in the justice of taxes should grow not only on the basis of tax treatment as a "public duty", but should be justified by the benefits offered by the state in exchange for tax payments. In other words, what taxpayer gives to the society, this should return to him at a time when mostly needed. Swedish tax system reflects this relationship and responds to the needs of citizens in a way not found in the whole European Union. Even in time of global crisis, it is not surprising that Sweden, though even a progressive reduction of the taxation and reduction of the state revenue, records impressive growth, unprecedented in other EU countries.

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1 Kwartalnik Prawa Podatkowego

1 Żuchaj E.

1 2012

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Zasada sprawiedliwości społecznej na przykładzie szwedzkiej i polskiej polityki podatkowej w dobie kryzysu