Czasopismo
Tytuł artykułu
Autorzy
Warianty tytułu
Taxation System and Its Role in Equalization of Income in Sweden
Języki publikacji
Abstrakty
The Swedish taxation system is basically of progressive character and the degree of its progression is very high. It concerns mainly the stata income tax bringing the highest budgetary revenues. It should be noted here that the corporation income tax is of proportional character. All in all the budgetary tax revenues exceed 50 per cent of the Gross National Product. The taxation system in Sweden constitutes an instrument of a policy aiming at equalization of incomes. This system is highly effective only in relation to the earned incomes as mainly these incomes are subject to progressive taxation. Thus equalization consists in shifting tax-payers to lower income brackets.(original abstract)
Słowa kluczowe
Rocznik
Tom
Strony
129--142
Opis fizyczny
Twórcy
autor
- Uniwersytet Łódzki
Bibliografia
Typ dokumentu
Bibliografia
Identyfikatory
DOI
Identyfikator YADDA
bwmeta1.element.ekon-element-000171425391