Publikacja:

Tax System in Poland – Progressive or Regressive?

Data

2016
Artykuł
Przeszukaj czasopismo Uproszczony widok Pełne metadane Statystyki
 
cris.legacyid4545
cris.virtual.journalance#PLACEHOLDER_PARENT_METADATA_VALUE#
cris.virtualsource.journalancedc92c553-0411-4522-97d5-b7ef33169392
dc.abstract.plPurpose: To analyse the impact of the Polish fiscal regime on the general revenue of the country, and specifically to establish whether the cumulative tax burden borne by Polish households is progressive or regressive. Methodology: On the basis of Eurostat and OECD data, the author has analysed fiscal regimes in EU Member States and in OECD countries. The tax burden of households within different income groups has also been examined pursuant to applicable fiscal laws and data pertaining to the revenue and expenditure of households published by the Central Statistical Office (CSO). Conclusions: The fiscal regime in Poland is regressive; that is, the relative fiscal burden decreases as the taxpayer’s income increases. Research Implications: The article contributes to the on-going discussion on social cohesion, in particular with respect to economic policy instruments aimed at the redistribution of income within the economy. Originality: The author presents an analysis of data pertaining to fiscal policies in EU Member States and OECD countries and assesses the impact of the legal environment (fiscal regime and social security system) in Poland on income distribution within the economy. The impact of the total tax burden (direct and indirect taxes, social security contributions) on the economic situation of households from different income groups has been calculated using an original formula.
dc.contributor.affiliationKozminski University
dc.contributor.authorJacek Tomkiewicz
dc.contributor.orcidhttps://orcid.org/0000-0003-3509-621X
dc.date.accessioned2025-07-25T16:00:10Z
dc.date.available2025-07-25T16:00:10Z
dc.date.issued2016
dc.date.published2016
dc.description.issue2
dc.description.physical107-122
dc.description.volume24
dc.identifier.doi10.7206/jmba.ce.2450-7814.172
dc.identifier.issn2658-0845
dc.identifier.urihttps://repozytorium.kozminski.edu.pl/handle/item/1551
dc.languageen
dc.relation.ispartofCentral European Management Journal
dc.relation.pages107-122
dc.rightsCC-BY-NC-ND-4.0
dc.subjectsocial cohesion
dc.subjectprimary and secondary distribution
dc.subjectsocial insurance system
dc.subjectfiscal regime
dc.title

Tax System in Poland – Progressive or Regressive?

dc.typeArticle
dspace.entity.typePublication