Społeczny aspekt opodatkowania dochodów osób fizycznych w Polsce

Michał Sosnowski


In this article the author discusses the us e of tax preferences and tax-free allowance as tools for the implementation of social objectives of fiscal policy. In this context the author analyzes here the taxation level in the individual income tax and the degree of implementation of the principle of uniformity and fairness of taxation in the polish tax sys- tem. Moreover, there are presente d the observed trends in the application of tax-free allow- ance and tax relief. The conclusion is that the lack of a clear effect of the progression mitigat- ing in terms of the use of tax preferences and tax-free allowance results in an uneven distribution of the tax burden, and thus hinders the state socio-economic objectives
Author Michał Sosnowski (EMaT / DEaEP)
Michał Sosnowski,,
- Department of Economics and Economic Policy
Journal seriesStudia Ekonomiczne. Zeszyty Naukowe Uniwersytetu Ekonomicznego w Katowicach, ISSN 2083-8611, (B 10 pkt)
Issue year2015
Publication size in sheets0.5
Languagepl polski
Sosnowski_Spoleczny_aspekt_opodatkowania_dochodow_osob.pdf 187,54 KB
Score (nominal)10
ScoreMinisterial score = 10.0, 02-07-2019, ArticleFromJournal
Ministerial score (2013-2016) = 10.0, 02-07-2019, ArticleFromJournal
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* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.