Stawki podatkow dochodowych oraz obrotowych a efektywne opodatkowanie konsumentow

• Authors: Biernacki Krzysztof

Title variants

EN

VALUES OF INCOME AND TURNOVER TAX RATES AND EFFECTIVE TAX BURDENS BORNE BY CONSUMERS

• Languages of publication: EN

Abstracts

EN

Every transaction is burdened with income tax and turnover tax, which are complementary to each other. Thus, the total tax burden should be perceived as a sum of them. The complementary relation is for many tax-specialists the main reason of existence of the progressive scale in income taxes. The regressive nature of the tax rates in VAT is to minimise the negative impact of this progression. This paper, however, shows that calculations do not sustain these assumptions. The taxpayers do not spend all their income, and therefore the compensation of the regressive scale of the VAT rates works to a certain amount. Above this limit, the income tax progression substantially increases the effective rate of taxation. Drawing on the present calculations, it may be concluded that the progression of income taxes cannot be justified by the complementary character of VAT.

Keywords

EN

INCOME TAXES; TAXES; VALUE ADDED TAX

Discipline

• ECONOMICS: ECONOMICS

• Publisher: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
• Journal: Nauki o Finansach
• Year: 2011
• Issue: 6
• Pages: 56-66
• Document type: ARTICLE

Contributors

author

Biernacki Krzysztof

• Krzysztof Biernacki, Uniwersytet Ekonomiczny we Wroclawiu, Katedra Finansow, ul. Komandorska 118/120, 53-345 Wroclaw, Poland

Identifiers

CEJSH db identifier

11PLAAAA10814