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Podatek dochodowy od osób fizycznych a wzrost gospodarczy

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  • Podstawka, Marian
  • Deresz, Agnieszka

Abstract

The tax system is one of the main tools to which serve to attain the economic aims/goals. These aims are reflected in the composition of the tax system. Individual elements of the system are used to implement the governmental economic policy in a particular area. The aim of this article is an attempt to answer the question: what features should characterize a tax system so as to make it an effective tool of economic policy whose the main aim is the economic growth? / Synopsis. System podatków od dochodów osobistych jest jednym z podstawowych narzędzi służących realizacji wyznaczonych celów gospodarczych. Cele te mają swoje odzwierciedlenie w konstrukcji systemu podatkowego. Za pomocą poszczególnych elementów tego systemu państwo może kształtować politykę gospodarczą. Celem tego artykułu jest próba odpowiedzi na pytanie: jakie cechy powinien posiadać system podatkowy, aby był skutecznym narzędziem polityki gospodarczej, której głównym celem jest wzrost gospodarczy?

Suggested Citation

  • Podstawka, Marian & Deresz, Agnieszka, 2008. "Podatek dochodowy od osób fizycznych a wzrost gospodarczy," Problems of World Agriculture / Problemy Rolnictwa Światowego, Warsaw University of Life Sciences, vol. 5(20), pages 1-7, August.
    • Handle: RePEc:ags:polpwa:197468
    DOI: 10.22004/ag.econ.197468
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    Keywords

    Political Economy;

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