Tax Policy Versus Financial Exclusion

• Autorzy: Iwona Wojciechowska-Toruńska , Radosław Pastusiak
• Języki publikacji: EN

Abstrakty

EN

The aim of the article is to present the relation of the type of taxation and financial exclusion in ten European countries with extremely different average tax rates. There is constructed a synthetic indicator, called the index of the financial exclusion. It is calculated as the arithmetic average of the eight selected variables, providing for the use of financial products in the countries. The results of the analyses show that societies with lower average income tax rate, have less financially excluded people. There is no such a clear conclusion in the case of VAT. It seems that index of financial exclusion have a great relationship with the income tax system in selected European countries. The subject requires further research. (original abstract)

Słowa kluczowe

EN

Tax policy; Tax rates; Fiscal policy

PL

Polityka podatkowa; Stawki podatkowe; Polityka fiskalna

• Czasopismo: Przedsiębiorczość i Zarządzanie
• Rocznik: 2017
• Numer: t. 18, z. 1, cz. 1 Practical and Theoretical Issues in Contemporary Financial Management
• Strony: 389--403

Twórcy

autor

Iwona Wojciechowska-Toruńska

• Technical University of Lodz

autor

Radosław Pastusiak

• University of Lodz

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