THE MAIN PROBLEMS AND LIMITATIONS OF HARMONIZATION PROCESS OF PERSONAL INCOME TAXATION

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THE MAIN PROBLEMS AND LIMITATIONS OF HARMONIZATION PROCESS OF PERSONAL INCOME TAXATION

Journal Title: Globalization, the State and the Individual - Year 2014, Vol 1, Issue

Abstract

The current taxation of personal incomes is а ѵегу сотріех pheno- menon which should be analyzed not only from the legał point of view, but also taking into account its social, cultural, economic and political and system aspects. We cannot isolate the economic sphere from the tax sphere, as income taxes directly affect the way taxpayers function, their purchasing power, they determine labor costs for entrepreneurs and thus signihcantly in¬fluence the GDP growth ratę. The issues of harmonizing taxation of incomes obtained by individuals who do not act as economic operators is practically absent in scientific literaturę. The only issues that are analyzed are those related to taxation of incomes from savings, transfers, Capital gains, mergers and divisions. This is so because it is reąuired by the nature of conducting economic operations within the common market. Taking into account the specificity of personal income tax, the issues of tax competition and signi- ficant differences in PIT constructions in EU countries, it was decided to assess whether it possible and desirable to harmonize this form of taxation with reference to individuals who do not act as economic operators.

Authors and Affiliations

Tomasz Wołowiec, Mirosław Cienkowski

Keywords

taxation income harmonization PIT coordination common market taxpayer.

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EP ID EP282841
DOI -
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