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Autor
Nojszewska Ewelina
Tytuł
Podatek dochodowy jako narzędzie polityki gospodarczej
Income Tax as an Instrument of Economic Policy.
Źródło
Monografie i Opracowania / Szkoła Główna Handlowa, 2002, nr 502, 208 s., rys., tab., bibliogr. s. 204-208
Słowa kluczowe
Narzędzia polityki gospodarczej, Polityka gospodarcza, System podatkowy, Polityka podatkowa, Podatek dochodowy, Stawki podatkowe, Podatek dochodowy od osób fizycznych, Teoria optymalnego opodatkowania, Rozwój gospodarczy, Przegląd literatury
Economic policy instruments, Economic policy, Tax system, Tax policy, Income tax, Tax rates, Individual income tax, Theory of optimal taxation, Economic development, Literature review
Abstrakt
Przedmiotem pracy jest podatek dochodowy i jego wpływ na funkcjonowanie gospodarki oraz jego skuteczność jako narzędzie polityki gospodarczej. Przedstawiono analizę ekonomiczną wybranych aspektów funkcjonowania podatków dochodowych w gospodarce. Zaprezentowano najważniejsze głosy w dyskusji nad optymalnym opodatkowaniem i możliwością wykorzystania wniosków z tej dyskusji przy konstruowaniu systemów podatkowych. Omówiono wpływ opodatkowania na funkcjonowanie wybranych rynków (w odniesieniu do gospodarek krajów członkowskich OECD) i na decyzje indywidualnych podmiotów gospodarczych. Przedstawiono historyczne korzenie tworzenia systemu podatkowego, ze szczególnym uwzględnieniem opodatkowania dochodów w czasach II RP. Druga część pracy poświęcona jest analizie skuteczności polityki podatkowej realizowanej przy wykorzystaniu podatku dochodowego od osób fizycznych w Polsce w latach 1993-1999. Scharakteryzowano system podatkowy konstruowany po 1990 roku, ze szczególnym uwzględnieniem opodatkowania dochodów. Zanalizowano skuteczność narzędzi polityki podatkowej, takich jak: stawki i ulgi podatkowe, kwoty wolne od opodatkowania i progi dochodu do opodatkowania. Przedstawiono również konsekwencje gospodarcze i społeczne opodatkowania dochodów (na przykładzie udziału kwot podatku PIT w PKB jako sposobu mierzenia obciążenia podatkiem dochodowym).

Income tax, its impact on the functioning of the economy as a whole with the assessment of how effective it has been as an economic policy instrument constitute the subject of this study. Economic analysis has been carried out on certain economic functions of income tax. The discussion on most optimal taxation was presented and the possibility of adopting some conclusions while devising/developing taxation systems was considered. Taxation and its influence on both the markets of the selected OECD countries' economies and the decisions of individual economic subjects were discussed. Historic roots of taxation system, in particular the income taxation system of the II Republic of Poland's times, were presented. The second part of this study is devoted to the effectiveness analysis of the 1993-1999 tax policy realized in Poland with the use of income tax levied on natural persons. The architecture of the after-1990 taxation system with particular attention on income tax was presented. The effectiveness of tax policy instruments such as tax rates and allowances, tax-exempt amounts, and tax brackets were assessed. Economic and social consequences of imposing income tax were investigated by analyzing the income (PIT) tax share in the GDP, the method used for measuring the income tax burden. (JW)
Dostępne w
Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
Biblioteka Szkoły Głównej Handlowej w Warszawie
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu
Biblioteka Główna Uniwersytetu Ekonomicznego we Wrocławiu
Bibliografia
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