Język Polski
English
Published
:
2006-12-30
Flat Rate Tax within Poland's Tax System
Jacek Połczyński
Abstract
Taxation of corporate income at the flat 19% rate has been present in Poland's tax system since 2004. In the context of flat rate tax theory, the Polish variety best corresponds to the concept of "pure flat rate tax". The absence of a tax exempt amount as well as of tax deductions and allowances makes it well suited to the performance of the basic function of taxation. The introduction of a flat rate as an alternative taxation method for receipts from business activity has contributed to a substantial decrease in the number of taxpayers applying the personal income tax schedule. Although to a lesser extent, the number of individuals and corporate entities subject to simplified or lump-sum tax schemes, such as the fixed amount tax and the fixed rate tax on income from business activity, also dropped between 2004 and 2005. The fiscal effects of the flat corporate income tax for the public finance system (central budget revenues, local government budgets) can be, based on available data, regarded as generally positive. However, given the fact that the data do not capture the changes in the fiscal yield from all categories of taxpayers, the tentative conclusions from the analysis presented should encourage further research. (original abstract)Keywords:
Tax system, Flat tax, Taxation, Public financeMost read articles by the same author(s)
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Połczyński, J. (2006). Flat Rate Tax within Poland’s Tax System. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 19(19). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1730