Economic Dimension Of Harmonizing Personal Income Taxation In The European Union Countries
Journal Title: International Journal of New Economics and Social Sciences - Year 2017, Vol 6, Issue 2
Abstract
Personal income tax (hereinafter referred to as PIT) has a short history, as it appeared in tax systems of EU countries as late as at the end of the 18th century. As a specific universal construction it performs two economic functions: providing financial means for covering some public expenses (fiscal function), leveling off – through its construction – inequalities in population incomes (redistribution function) and implements social functions of taxation through various tax reliefs and exemptions or the construction of the tax scale.
Authors and Affiliations
Tomasz Wołowiec, Daniel Szybowski
Keywords
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- EP ID EP248483
- DOI 10.5604/01.3001.0010.7619
- Views 92
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