Application of Reductions and Waivers in the Income Tax for Individuals within the European Union

Agnieszka Ślesicka

Ekonomia journal, 2011, vol. 26

Abstract: In the absence of harmonisation of personal income tax within the European Union, theMember States are free to choose the tax systems that they consider most appropriate. Therefore, each country uses different forms of reducing the overall tax burden of labour in order to achieve desirable social or economic results. The aim of this article is to present the diversity of tax reductions exerted by theMember States with special regard to their different effect on tax amount. It also discusses most popular tax allowances applied in the Member States with detailed glance on child allowance. Furthermore, it presents tax exemptions with division into three main categories and gives examples of them applied in selectedMember States. The last part of this article analyzes tax allowances and tax exemptions in Poland in the period of 2000–2007.

Date: 2011
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://ekonomia.wne.uw.edu.pl/ekonomia/getFile/722 (application/pdf)
no

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eko:ekoeko:26_58

Access Statistics for this article

More articles in Ekonomia journal from Faculty of Economic Sciences, University of Warsaw Contact information at EDIRC.
Bibliographic data for series maintained by ().