Język Polski
English
Published
:
2015-09-30
Fiscal Performance of Personal Income Tax Revenues in Poland
Adam Adamczyk
Marek Czyż
Abstract
The aim of this paper was to determine factors that most influence the level of personal income tax revenues and to answer the question of whether those revenues in Poland are satisfactory. The research considered both economic (GDP, unemployment rate, enterprises number, shadow economy size, tax rates, Gini coefficient) and noneconomic (corruption index) data. Such an approach is consistent with subject literature. The research conforms the significance of Gini coefficient, number of enterprises, and GDP. The paper also compares the actual PIT revenues to those obtained from the econometric model. It was observed that in new members of the EU, tax performance is significantly lower.(original abstract)Keywords:
Individual income tax, TaxesMost read articles by the same author(s)
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Adamczyk, A., & Czyż, M. (2015). Fiscal Performance of Personal Income Tax Revenues in Poland. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 62(5). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/975