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Title:

Towards a lower tax burden in Poland

Group publication title:

Nauki o Finansach = Financial Sciences

Title in english:

Ograniczenie obciążeń podatkowych w Polsce

Creator:

Karwowski, Jacek

Subject and Keywords:

tax burden ; budget deficit ; flat tax ; income tax ; government spending

Description:

Nauki o Finansach = Financial Sciences, 2011, Nr 1 (6), s. 67-78

Abstrakt:

The purpose of this paper is to analyze the possibilities and implications of reducing the income tax burden for the Polish economy. Two major proposals are presented: 1) halving the tax-GDP ratio to below 20% and changing the structure of budget expenses to reflect the real needs of the society (e.g. public order and safety, education, R&D, health, infrastructure); and 2) reducing, and finally abolishing income taxes to positively influence economic growth and welfare in Poland. Several implications on the conduct of these proposals are discussed. Paper findings are subject to a discussion concerning the flat tax debate

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2011

Resource Type:

artykuł

Language:

eng

Relation:

Nauki o Finansach = Financial Sciences, 2011, Nr 1(6)

Rights:

Wszystkie prawa zastrzeżone (Copyright)

Access Rights:

Dla wszystkich w zakresie dozwolonego użytku

Location:

Uniwersytet Ekonomiczny we Wrocławiu