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Opodatkowanie dochodów z pracy w państwach OECD – studium porównawcze

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dc.contributor.author Mazurek-Chwiejczak, Małgorzata
dc.date.accessioned 2017-06-30T11:06:35Z
dc.date.available 2017-06-30T11:06:35Z
dc.date.issued 2016
dc.identifier.citation Przedsiębiorstwo i region z. 8/2016, s. 166–185 pl_PL.UTF-8
dc.identifier.issn 2080-458X
dc.identifier.uri http://repozytorium.ur.edu.pl/handle/item/2680
dc.description.abstract The article contains a comparative analysis of tax wedge levels in OECD countries – in average terms and for different household types. Its main purpose is to identify major trends in the wages taxation in OECD, with special regard to Personal Income Tax. The analysis is carried in the context of two non-fiscal function of taxation – the stimulating and the redistributive one. The level of the tax wedge in OECD countries is significant. That may be harmful to the economy. However, the level can be perceived as the price of the extensive social protection. PIT constitutes a significant part of the tax wedge, although its role is diversified among OECD. What’s more, PIT and social security contributions, which co-exist in the tax wedge, have an alternative and supplementary character. Personal Income Tax determines the progressive structure of the tax wedge, as well as it contributes to the realisation of pro-family purposes. pl_PL.UTF-8
dc.description.sponsorship Praca w ramach projektu realizowanego ze środków Narodowego Centrum Nauki przyznanych na podstawie decyzji numer DEC-2012/05/N/HS4/00481. pl_PL.UTF-8
dc.language.iso pol pl_PL.UTF-8
dc.publisher Wydawnictwo Uniwersytetu Rzeszowskiego pl_PL.UTF-8
dc.rights Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polska *
dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/pl/ *
dc.subject tax wedge pl_PL.UTF-8
dc.subject wage income taxation pl_PL.UTF-8
dc.subject Personal Income Tax pl_PL.UTF-8
dc.subject redistribution pl_PL.UTF-8
dc.title Opodatkowanie dochodów z pracy w państwach OECD – studium porównawcze pl_PL.UTF-8
dc.type article pl_PL.UTF-8
dc.identifier.doi 10.15584/pir.2016.8.15


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Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polska Except where otherwise noted, this item's license is described as Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polska

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