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Autor
Jachowicz Agnieszka (Wyższa Szkoła Biznesu w Dąbrowie Górniczej)
Tytuł
Changes in Personal Income Tax in the Visegrad Group, Compared with the Trends in the European Union
Źródło
Przedsiębiorczość i Zarządzanie, 2017, t. 18, z. 1, cz. 1, s. 109-122, rys., tab., bibliogr. 10 poz.
Entrepreneurship and Management
Tytuł własny numeru
Practical and Theoretical Issues in Contemporary Financial Management
Słowa kluczowe
Opodatkowanie, Podatek dochodowy od osób fizycznych, Analiza porównawcza
Taxation, Individual income tax, Comparative analysis
Uwagi
summ.
Firma/Organizacja
Unia Europejska (UE), Grupa Wyszehradzka
European Union (EU), Visegrad Group
Abstrakt
The way in which governments raise and spend revenue has a substantial impact on the economic and social development of societies. The analysis of available data and empirical research on current government revenue reveals different patterns of taxation between countries. The European Union is the best example for this. In this article the author presents the main trends in taxation in the European Union, which have been introduced since 2011, when The Sixspact was signed and Europe was in the middle of the financial crisis. Special attention was put on the Visegrad Group in order to describe personal income tax system in each of the state which belongs to this group. The goal of this article is to show how the undertaken PIT changes in the V4 Group reflected on macroeconomic situation in these countries and have anything in common with the trend in the EU. PIT is special tax because it affects worker activity and should improve their welfare. However, at present the situation is changeable and unstable and this goal will be very hard to achieve, what author try to show in the article. The movement of people and capital means that even the best solutions do not always fulfil the government's expectations without long-time and coherent tax strategy. (original abstract)
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Bibliografia
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  1. Baldwin R., Krugman P. (2004), Agglomeration, Integration and Tax Harmonisation, 'European Economic Review', no. 48.
  2. European Union (2015), Report Taxation trends in the European Union. Data for EU member States, Iceland and Norway, DG Taxation and Customs Union, Eurostat.
  3. European Union (2015), Taxation Papers Tax Reforms in EU Member States, working Papers n. 28-2015, Directorate General for Taxation and Customs Union, Directorate General for economic and Financial Affairs.
  4. Kosikowski C. (2014), Finanse i prawo finansowe Unii Europejskiej, Lex, Warszawa.
  5. Owsiak S. (2013), Finanse publiczne. Teoria i praktyka, PWN Warszawa.
  6. Owsiak S. (2016) (red), Polityka podatkowa krajów Unii Europejskiej wobec kryzysu finansowego, Warszawa PWE.
  7. Wildasin D. (2003), Fiscal Competition in Space and Time, 'Journal of Public Economics', 2003, no. 87.
  8. Directorate-General for Taxation and Customs Union (eceuropaeutaxtrends).
  9. Eurostat (www.eurostateu).
  10. Visegrad Group (www. Visegradgroup).
Cytowane przez
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ISSN
1733-2486
Język
eng
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