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Czasopismo
2005 | nr 11-12 | 31--48
Tytuł artykułu

Podatek liniowy w praktyce

Autorzy
Warianty tytułu
Flat Tax Rate in Practice
Języki publikacji
PL
Abstrakty
W artykule zdefiniowano podatek liniowy. Krótko omówiono największe kontrowersje związane z podatkiem liniowym i jego działaniem. Przedstawiono zasady funkcjonowania podatku liniowego w krajach, które go wprowadziły.
EN
A flat tax rate is a familiar election-campaign slogan these days. Politicians calling for the introduction of a flat tax system quote examples of countries that have already implemented such systems. Unfortunately, these examples do not always show the whole picture. In the article, the author describes how the flat tax system is constructed in individual countries. It turns out that no national tax system actually meets the definition of a true flat rate. Everywhere there are tax breaks and deductions. In most countries, there is an actual progression of personal income tax (PIT) and the flat rate is only theoretical. Corporate income tax (CIT), though usually simpler than PIT, does not meet the requirements of linearity, either. In the theoretical part of the article, the author tries to explain that the dispute over the flat tax rate is ideological and-due to the absence of viable arguments-there are slim chances for a compromise in this area. (original abstract)
Czasopismo
Rocznik
Numer
Strony
31--48
Opis fizyczny
Twórcy
Bibliografia
  • Advisory Committee on New Broad-based Taxes, [2003], Final Report to the Financial Secretary, Financial Services and the Treasury Bureau, The Government of the Hong Kong Special Administrative Region.
  • Bush J., [2003], From each according to...oh, never mind. A flat tax is taking root in, of all places, Russia, Business Week, 26.05.2003.
  • BBC Monitoring European, [2004], Slovak opposition blames looting by Romanies on too harsh reforms, Londyn, 22.02.2004.
  • BBC Monitoring Former Soviet Union - Economic, [2001], Russia's flat-rate income tax 'here to stay', Londyn, 13.02.2001.
  • BBC Monitoring Former Soviet Union, [2004], Estonian minister ready to spend on AIDS and abandon tax reform, Londyn, 30.11.2004.
  • Blomquist N.S., Hansson-Brusewitz U., [1990], The Effect of Taxes on Male and Female Labor Supply in Sweden, Journal of Human Resources, 25 (3).
  • Chren M., [2004], Fundamental Tax Reform in Central Europe, Tax Foundation's Tax Features, nr 48, styczeń/luty 2004.
  • Colombino U., del Boca D., [1990], The Effect of Taxes on Labor Supply in Italy, Journal of Human Resources, 25 (3).
  • Delloite & Touche, [2003], The Rough Guide to Ukrainian Taxation 2003, Delloite & Touche, Ukraine.
  • Delloite & Touche, [2004], The Rough Guide to Russian Taxation 2004, Delloite & Touche in the CIS.
  • Ernst & Joung, [2005], Taxation in Romania, kwiecień, Rumunia.
  • Hall R.E., Rabushka A., [1998], Podatek liniowy, ABC, Warszawa.
  • IMF, [2004a], Russian Federation: 2004 Article IV Consultation-Staff Report; Staff Supplement; Public Information Notice on the Executive Board Discussion, IMF Country Report No. 04/314.
  • IMF, [2004b], Russian Federation: Statistical Appendix, IMF Country Report No. 04/315.
  • IMF, [2005], Ukraine: Statistical Appendix, IMF Country Report No. 05/21.
  • Inland Revenue Department, [2004], Annual Report 2003-2004, The Government of the Hong Kong Special Administrative Region.
  • James S., Nobes C., [1998], The Economics of Taxation, Prentice Hall Europe.
  • Kula G., [2005], Jedna stawka to nie wszystko, Rzeczpospolita, 30.04.2005.
  • Leśniak G.J., [2003], Zgoda związków to warunek, Rzeczpospolita, 5.07.2003.
  • Milbank D., Pincus W., [2003], U.S. Administrator Imposes Flat Tax System on Iraq, The Washington Post, 2.11.2003.
  • Niklewicz K., [2005], Obniżanie podatków się opłaca, Gazeta Wyborcza, 22.10.2005.
  • Roberts D., Sullivan M., [1996], The Flat Tax: Would Wealthy Individuals Really Pay?, Challenge, nr 39(3).
  • Robertson C., [2004], Flat tax rate, Directional Economics, ING, czerwiec 2004.
  • Salanie B., [2003], The Economics of Taxation, MIT Press, Cambridge, USA.
  • Wall Street Journal, [1996], An 'untested' flat tax?, Eastern edition, 9.02.1996.
  • Wall Street Journal, [2003], Flat Tax Fever, Eastern edition, 11.07.2003.
  • World Trade, [2001], Europe: Russia goes for flat tax, nr 14(3), marzec 2001.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000000126094

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