APPLICATION OF REDUCTIONS AND WAIVERS IN THE INCOME TAX FOR INDIVIDUALS WITHIN THE EUROPEAN UNION (Stosowanie ulg i zwolnien w podatku dochodowym od osob fizycznych w panstwach UE)

• Authors: Slesicka Agnieszka
• Languages of publication: PL

Abstracts

EN

In the absence of harmonisation of personal income tax within the European Union, the Member States are free to choose the tax systems that they consider most appropriate. Therefore, each country uses different forms of reducing the overall tax burden of labour in order to achieve desirable social or economic results. The aim of this article is to present the diversity of tax reductions exerted by the Member States with special regard to their different effect on tax amount. It also discusses most popular tax allowances applied in the Member States with detailed glance on child allowance. Furthermore, it presents tax exemptions with division into three main categories and gives examples of them applied in selected Member States. The last part of this article analyzes tax allowances and tax exemptions in Poland in the period of 2000-2007.

Keywords

EN

PIT; TAX HARMONIZATION; TAX SYSTEM IN POLAND

Discipline

• ECONOMICS: ECONOMICS

• Publisher: Wydział Nauk Ekonomicznych Uniwersytetu Warszawskiego
• Journal: Ekonomia. Rynek, Gospodarka, Społeczeństwo
• Year: 2011
• Issue: 26
• Pages: 58-88
• Document type: ARTICLE

Contributors

author

Slesicka Agnieszka

• Wydzial Nauk Ekonomicznych, Uniwersytet Warszawski; ul. Dluga 44/50; 00-241 Warsaw, Poland

Identifiers

CEJSH db identifier

11PLAAAA10284