Tax System in Poland – Progressive or Regressive?

Tomkiewicz Jacek ()
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Tomkiewicz Jacek: Kozminski University, TIGER, Jagiellońska 59 St., 03-301 Warsaw

Journal of Management and Business Administration. Central Europe, 2016, vol. 24, issue 2, 107-122

Abstract: Purpose: To analyse the impact of the Polish fiscal regime on the general revenue of the country, and specifically to establish whether the cumulative tax burden borne by Polish households is progressive or regressive.

Keywords: social cohesion; fiscal regime; social insurance system; primary and secondary distribution of income (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:jmbace:v:24:y:2016:i:2:p:107-122:n:6

DOI: 10.7206/jmba.ce.2450-7814.172

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