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2021 | vol. 2, t. 353 | 75--109
Tytuł artykułu

Directions for the Reconstruction of the Tax System in Poland - a Growth-Enhancing Proposal

Warianty tytułu
Kierunki przebudowy systemu podatkowego w Polsce. Propozycja prowzrostowa
Języki publikacji
EN
Abstrakty
EN
The paper aims to present directions for the growth-enhancing reconstruction of the tax system in Poland. It presents a diagnosis of the main strengths and weaknesses of that system. Based on this diagnosis and a review of the literature, the authors propose a package of recommendations whose introduction would be conducive to economic growth. The recommendations include: shifting the burden of taxation from income, in particular low labour income, to consumption; exempting low earners from a part of social security contributions; the introduction of the possibility for local governments to increase the PIT-free allowance above the centrally set base amount; the unification of the basis for the PIT, National Health Fund and Social Insurance Institution contributions; the elimination of differences in contributions for different types of contracts on the basis of which work is performed; the extension of one-off amortisation to all machine investments; and the elimination of sectoral taxes. (original abstract)
Celem artykułu jest przedstawienie kierunków przebudowy systemu podatkowego w Polsce, która wzmacniałaby wzrost gospodarczy. Opracowanie zawiera diagnozę głównych silnych stron i słabości tego systemu. Na podstawie tej diagnozy oraz przeglądu literatury autorzy proponują rekomendacje, których uwzględnienie przy przebudowie podatków sprzyjałoby wzrostowi gospodarczemu. Obejmują one: przesunięcie ciężaru opodatkowania z dochodów, zwłaszcza z nisko płatnej pracy, na konsumpcję; objęcie części składek na ubezpieczenie społeczne kwotą wolną; umożliwienie samorządom podwyższenia kwoty wolnej od podatku PIT powyżej centralnie ustalonej kwoty bazowej; ujednolicenie podstawy wymiaru podatku PIT, składek NFZ i ZUS; usunięcie różnic w oskładkowaniu różnych typów umów, na podstawie których jest wykonywana praca; rozszerzenie możliwości jednorazowej amortyzacji na wszystkie inwestycje maszynowe; eliminację podatków sektorowych. (abstrakt oryginalny)
Rocznik
Strony
75--109
Opis fizyczny
Twórcy
  • SGH Warsaw School of Economics
  • SGH Warsaw School of Economics
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Typ dokumentu
Bibliografia
Identyfikator YADDA
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