Podatek dochodowy w kontekście rodziny

• Authors: Mazurek Edyta

Title variants

EN

The income tax in the context of the family

• Languages of publication: PL EN

Abstracts

EN

The demographic problem, which consists not only in unfavourable changes in the population structure in terms of age, but also in the declining fertility rate, currently affects numerous countries, including Poland. As has been observed since 1992, the fertility rate in Poland has not guaranteed the simple replacement of generations. In the context of demographic threats it is crucial to implement the appropriate pro-family policy. Financial issues are pointed out as one of the main reasons for a low or negative population growth rate. The paper focuses on the analysis of the tax system in the context of helping families. The main purpose of the article is an overview of pro-family solutions-oriented income tax and the assessment of the fairness of the Polish income-tax system between groups of taxpayers extracted due to the family type. In comparisons between the different types of families drew attention to the aspect of the fairness, as well as the validity of the application of the equivalence scale.

Keywords

EN

personal income tax; tax fairness; re-ranking; equivalence scale

• Publisher: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
• Journal: Śląski Przegląd Statystyczny
• Year: 2016
• Issue: 14 (20)
• Pages: 75-88

Contributors

author

Mazurek Edyta

References

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