| Autor: Adam Wyszkowski | 203 |
Strony: 203-213
pełen tekst
TAX EXPENDITURES IN POLISH INCOME TAXES
Summary
Using tax expenditures government supports specific groups of taxpayers or activity. However a lack of information about this kind of state supporting, leads to formulate hidden subsidizing – distributing public funds for taxpayers. The presentation of the first reports by the Ministry of Finance showed the scope of supporting taxpayers through reducing their tax liability in Polish income taxes. The analyzed area of the support a “economy” in two income taxes, showed that budget revenues are lower. A problem which should be discussed is the effectiveness of such taxpayers supporting compared with another budget tools – for example direct programs.
pełen tekstTAX EXPENDITURES IN POLISH INCOME TAXES
Summary
Using tax expenditures government supports specific groups of taxpayers or activity. However a lack of information about this kind of state supporting, leads to formulate hidden subsidizing – distributing public funds for taxpayers. The presentation of the first reports by the Ministry of Finance showed the scope of supporting taxpayers through reducing their tax liability in Polish income taxes. The analyzed area of the support a “economy” in two income taxes, showed that budget revenues are lower. A problem which should be discussed is the effectiveness of such taxpayers supporting compared with another budget tools – for example direct programs.