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

• Autorzy: Jakub Karnowski , Andrzej Rzońca

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)

Słowa kluczowe

EN

Taxes; Tax system; Economic growth

PL

Podatki; System podatkowy; Wzrost gospodarczy

• Czasopismo: Acta Universitatis Lodziensis. Folia Oeconomica
• Rocznik: 2021
• Numer: vol. 2, t. 353
• Strony: 75--109

Twórcy

autor

Jakub Karnowski

• SGH Warsaw School of Economics

autor

Andrzej Rzońca

• SGH Warsaw School of Economics

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Identyfikatory

DOI

https://doi.org/10.18778/0208-6018.353.05