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dc.contributor.authorKrajewska, Anna
dc.contributor.authorKrajewski, Piotr
dc.description.abstractFour important changes in tax system in Poland have been carried out in Poland since 2004: −the lowering of corporate income tax rate from 27% to 19%, −the reduction of social insurance premium from 13% to 6%, −the replacement of three personal income tax rates (19%, 30% and 40%) with two rates (18% and 32%), −the introduction of a tax allowances for families with children. Statistical data from Ministry of Finance and our own investigations are used to examine the results of mentioned changes in tax system. The stress is put on fiscal and redistribution aspects of tax reform. The main conclusions are following: 1. The Polish tax system changes following a different course than that accepted for tax reforms in EU-15. 2. The changes in tax system have negative impact on the level and structure of the state budget. 3. The reform have primarily benefited entrepreneurs and the wealthiest households, while the incomes of many poor households have not changed.pl_PL
dc.publisherWydawnictwo Uniwersytetu Łódzkiegopl_PL
dc.relation.ispartofseriesActa Universitatis Lodziensis, Folia Oeconomica;
dc.rightsUznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polska*
dc.titleRozkład obciążeń podatkowych w Polscepl_PL
dc.contributor.authorAffiliationUniwersytet Łódzki; Wydział Ekonomiczno-Socjologiczny; Instytut Ekonomii

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Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polska
Except where otherwise noted, this item's license is described as Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polska