Opodatkowanie pracy w krajach Unii Europejskiej

• Autorzy: Maciej Cieślukowski

Warianty tytułu

An Implicit Tax Rate on Labour in European Union Countries

• Języki publikacji: PL

Abstrakty

Przedstawiono kształtowanie się faktycznego ciężaru podatkowego pracy w krajach UE do końca 2002 roku, kierunki reformy tego opodatkowania oraz wpływ tej reformy na zatrudnienie w warunkach swobodnego przepływu siły roboczej, kapitału, towarów i usług. Analizę faktycznego ciężaru podatkowego pracy przeprowadzono w ujęciu makroekonomicznym, tzn. za pomocą tzw. przeciętnej efektywnej stopy opodatkowania pracy. Stopę tę przedstawiono również na tle przeciętnego efektywnego opodatkowania kapitału i konsumpcji.

EN

In the paper author presents a running of an average implicit tax rate on labour (LITR) in European Union countries until 2002. In principle from the beginning of creation of European Communities until the second half of 1990s a common growth of LITR was marked. This increase was closely related to the increasing share of the public sector in the economy, in particular of social welfare spending (for pensions, health care etc.). In the first half of 1990s it was also associated with increases in social contribution as consequence of economic recession. At last it was also related to restrict budget deficits in the running up for the EMU. Since the late 1990s all EU Member States have implemented fiscal measures to lower the LITR in order to boost the demand for labour. These measures mainly consisted of lowering statutory tax rates and social security premiums. As a result of the employed measures the general trend towards increasing the LITR has stabilized and in some countries even slightly reversed. However the LITR in EU Member States still remains much higher than one in the United States and Japan. In the author's opinion, in order to boost the bigger demand for labour in the whole European Union, the systems of social security premiums and taxes on labour should be still both lowered and harmonized. (original abstract)

Słowa kluczowe

PL

Praca; Podatki; Prawo podatkowe; Opodatkowanie pracy

EN

Labour; Taxes; Tax regulations; Labour taxation

• Czasopismo: Zeszyty Naukowe / Akademia Ekonomiczna w Poznaniu
• Rocznik: 2006
• Numer: nr 72
• Strony: 251--266

Twórcy

autor

Maciej Cieślukowski

Bibliografia

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• Treaty Establishing the European Community (consolidated text), Official Journal С 325,24/12/2002.
• Council Regulation (EC) No 1408/71 of 14 June 1971 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community, Official Journal L 28, 30/01/1997.
• Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community, Official Journal L 310, 30/11/1996.