The Effect of Family Allowance in Income Tax on Poland Government Revenues in 2010-2015
Journal Title: Zeszyty Naukowe Wydziału Zamiejscowego w Chorzowie Wyższej Szkoły Bankowej w Poznaniu - Year 2016, Vol 18, Issue
Abstract
In the world of today, taxes play an extremely important role in regulating specific business processes and influencing the behavior of taxpayers. The aim of the paper is to analyze the family allowance available to Polish individual taxpayers in terms of its effect on government revenues from personal income tax. The allowance has been present is Poland’s tax system since 2007, and its design makes a significant number of individual taxpayers eligible for a deduction from their income tax. Based on data published by the Ministry of Finance, the paper examines the extent to which the allowance achieves the goals cited as grounds for its inclusion on the list of tax preferences.
Authors and Affiliations
Jan Purzyński
Keywords
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