Analiza klina podatkowego w rozliczeniach podatkowych i ubezpieczeniowych wynagrodzeń

Michał Poszwa


The lectures on tax and insurance should be taken into account the problem of efficient load pay. This load determines the financial benefits received by the employee and the employer's costs. The measure of the scale of pay load is wage tax wedge. It reflects the share of income tax and insurance premiums in the cost of employment. Transfer of knowledge and skills in the identification and application of parametric solutions is a prerequisite for correct billing. In addition, allows for the analysis of the costs of employment and their use in personnel policy.
Author Michał Poszwa (MISaF / IR / KRC)
Michał Poszwa,,
- Katedra Rachunku Kosztów, Rachunkowości Zarządczej i Controllingu
Journal seriesFolia Pomeranae Universitatis Technologiae Stetinensis. Oeconomica, ISSN 2081-0644, e-ISSN 2300-5386, (B 9 pkt)
Issue year2012
No294 (67)
Keywords in Polishklin podatkowy, podatek, składki ubezpieczeniowe, wynagrodzenie
Keywords in Englishinsurance premiums, taxes, the tax wedge, wages
Languagepl polski
LicenseJournal (articles only); author's original; Uznanie Autorstwa - Użycie Niekomercyjne (CC-BY-NC); after publication
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Score (nominal)5
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