A THEORETICAL ANALYSIS OF THE NEW POLISH INCOME TAX SYSTEM
DOI:
https://doi.org/10.12775/CJFA.2022.023Słowa kluczowe
taxation, income taxes, tax perturbationAbstrakt
The research objective of this article is to present changes incorporated into the Polish income tax system and their potential influence on entrepreneurs’ behaviour. One of the most important features of the income taxation system for Polish entrepreneurs is that they can choose the rules of taxation. Under certain conditions, they can apply a progressive scale tax, a flat tax, or a revenue-based tax. The changes introduced in the year 2022 mean that for many entrepreneurs, the burden of taxation has increased. The theoretical and model analysis presented in this article revealed that for many of them, the revenue-based tax has become (or always has been) the optimal form of taxation. The analysis also indicates a serious problem with this form of taxation in the context of equity. This study may provide a basis for further research on the impact of tax perturbations on business activity, business structure, and costs of compliance.
Bibliografia
Act of 26 July 1991 on personal income tax (consolidated text: Journal of Laws, 2021, No. 1128 as amended).
Atkinson, A.B., & Stiglitz, J.E. (1976). The design of tax structure: Direct versus indirect taxation. Journal of Public Economics, 6(1–2), 55–75. https://doi.org/10.1016/0047-2727(76)90041-4.
Conesa, J.C., & Krueger, D. (2006). On the optimal progressivity of the income tax code. Journal of Monetary Economics, 53(7), 1425–1450. https://doi.org/10.3386/w11044.
Diamond, P., & Mirrlees, J.A. (1971). Optimal Taxation and Public Production, American Economic Review 61, 8–27 and 261–278.
Diewert, W.E. (1978). Optimal tax perturbations. Journal of Public Economics, 10(2), 139–177. https://doi.org/10.1016/0047-2727(78)90034-8.
Feldstein, M. (1976). On the theory of tax reform. Journal of Public Economics, 6(1–2), 77–104.
Frąszczak, J. (2022). Method of Management of Personal Income Tax Changes Implemented by the Polish Deal. European Research Studies Journal, 25(3), 145–155, DOI:10.35808/ersj/3026.
Guziejewska, B., & Witczak, I. (2022). The Polish Deal’s changes to the tax system versus the compatibility of fiscal policy goals. Optimum. Economic Studies, (2 (108)), 95– 109. https://doi.org/10.15290/oes.2022.02.108.07.
Hicks, J.R. (1939). The Foundations of Welfare Economics. The Economic Journal, 49, 696–712. http://dx.doi.org/10.2307/2225023.
Jakobsson, U. (1976). On the measurement of the degree of progression. Journal of Public Economics, 5(1–2), 161–168. https://doi.org/10.1016/0047-2727(76)90066-9.
Joseph, M.F.W. (1939). The excess burden of indirect taxation. Review of Economic Studies, 6, 226–231.
Kakwani, N., & Lambert, P.J. (1998). On measuring inequity in taxation: a new approach. European Journal of Political Economy, 14(2), 369–380. https://doi.org/10.1016/S0176-2680(98)00012-3.
Peacock, T., & Berry, D. (1951), A Note on the Theory of Income Distribution. Economica, 28, 83–90.
Sandmo, A. (1976). Optimal taxation: An introduction to the literature. Journal of Public Economics, 6(1–2), 37–54. https://doi.org/10.1016/0047-2727(76)90040-2.
Sawulski, J., Szewczyk, N., Rafalska, K., & Smółko, M. (2023). Business power against redistribution:T he case of watered-down tax reform in Poland. Business and Politics, 1–19. https://doi.org/10.1017/bap.2023.3.
Stigler, G.J. (1987). The Theory of Price, New York: Macmillan.
Torregrosa-Montaner, R.J. (2015). Lump-sum over Distortionary Taxation Dominance with Heterogeneous Individuals. Economics Bulletin, 35(3), 1443–1449.
Tschinkl, D., Weikert, N., & Kiesewetter, D. (2021). The Impact of Taxes on Individual Long-Term Savings Decision. Copernican Journal of Finance & Accounting, 10(4),159– 179. http://dx.doi.org/10.12775/CJFA.2021.020.
Pobrania
Opublikowane
Jak cytować
Numer
Dział
Licencja
Utwór dostępny jest na licencji Creative Commons Uznanie autorstwa – Bez utworów zależnych 4.0 Międzynarodowe.
Statystyki
Liczba wyświetleń i pobrań: 488
Liczba cytowań: 0
