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Author
Krajewski Piotr
Title
Wpływ koniunktury na kształtowanie się dochodów budżetowych z podatku od dochodów osobistych
The Influence of Business Cycle Phase on Budgetary Revenues from Personal Income Tax
Source
Ekonomista, 2005, nr 1, s. 49-76, bibliogr. 17 poz
Keyword
Finanse publiczne, Budżet państwa, Dochody budżetowe, Podatki, Podatek dochodowy od osób fizycznych, Koniunktura gospodarcza, Wahania koniunkturalne, Analiza ekonomiczna
Public finance, State budget, Budget revenue, Taxes, Individual income tax, Business trends, Business fluctuations, Economic analysis
Note
summ., rez.
Abstract
W pracy zanalizowana została wrażliwość dochodów publicznych z podatku dochodowego od osób fizycznych na wahania koniunktury w latach 1995-2005. Krótkookresowe elastyczności poszczególnych kategorii podatku PIT względem PKB wyznaczone zostały na podstawie analizy ekonometrycznej wpływu wahań produkcji na kształtowanie się bazy podatkowej oraz analizy systemu podatkowego.

The article takes up the issue of sensitivity of public revenue originating from personal income tax (PIT) proceeds to fluctuations in macroeconomic prosperity. Short term elasticities in separate components of PIT were arrived at via the study of output fluctuations' impact on the tax assessment base. The results of the analysis suggest that short term elasticity of budgetary revenue from PIT is higher than one (during 1995-2003 it amounted, on the average, to 1.23). This implies that changes in PIT inflows are relatively greater than fluctuations in GDP. Higher short term elasticity in PIT revenues in relation to GDP also signifies that during expansion phase public finances should enjoy a marked increase in revenues derived from PIT collection.(original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics
Bibliography
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Cited by
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ISSN
0013-3205
Language
pol
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