Economic Relations Between Personal and Corporate Income Tax

• Autorzy: Tomasz Skica , Tomasz Wołowiec , Pavel Pavlov
• Języki publikacji: EN

Abstrakty

EN

The main goal of this article is to discuss the mutual economic relations between personal and corporate income taxes. The article consists of three parts. The first is an introduction to these taxes and taxation. The second is the analysis in which the objective of the taxation is discussed. This part represents the trends in research on taxation and clarifies the aspects of taxes that should be considered in an optimal tax system construction. These include solutions which stimulate taxpayer behavior, the economically and socially oriented objectives of taxation, and guides needed for tax equalization. The conclusions are focused on the tax rates in personal and corporate income tax and their influence on economic behavior of firms and individuals. The authors show different points of view on tax rate equalization and discuss its consequences. (original abstract)

Słowa kluczowe

EN

Individual income tax; Corporate income tax; Budgeting systems; Fiscal policy

PL

Podatek dochodowy od osób fizycznych; Podatek dochodowy od osób prawnych; Systemy budżetowania; Polityka fiskalna

• Czasopismo: e-Finanse
• Rocznik: 2014
• Tom: 10
• Numer: nr 1
• Strony: 60--68

Twórcy

autor

Tomasz Skica

• University of Information Technology and Management in Rzeszów, Poland

autor

Tomasz Wołowiec

• University of Economics and Innovation in Lublin, Poland

autor

Pavel Pavlov

• Varna Free University, Bulgaria

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