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Central European Management Journal

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Year 2016 
Volume 24 
Issue 2

Tax System in Poland – Progressive or Regressive?

Jacek Tomkiewicz
Kozminski University

2016 24 (2) Central European Management Journal

DOI 10.7206/jmba.ce.2450-7814.172


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.

Methodology: On the basis of Eurostat and OECD data, the author has analysed fiscal regimes in EU Member States and in OECD countries. The tax burden of households within different income groups has also been examined pursuant to applicable fiscal laws and data pertaining to the revenue and expenditure of households published by the Central Statistical Office (CSO).

Conclusions: The fiscal regime in Poland is regressive; that is, the relative fiscal burden decreases as the taxpayer’s income increases.
Research Implications: The article contributes to the on-going discussion on social cohesion, in particular with respect to economic policy instruments aimed at the redistribution of income within the economy.

Originality: The author presents an analysis of data pertaining to fiscal policies in EU Member States and OECD countries and assesses the impact of the legal environment (fiscal regime and social security system) in Poland on income distribution within the economy. The impact of the total tax burden (direct and indirect taxes, social security contributions) on the economic situation of households from different income groups has been calculated using an original formula.


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APA style

Jacek Tomkiewicz (2016). Tomkiewicz, J. . (2016). Tax System in Poland – Progressive or Regressive?. Central European Management Journal, 24(2), 107-122. https://doi.org/10.7206/jmba.ce.2450-7814.172 (Original work published 2016)

MLA style

Jacek Tomkiewicz. Tomkiewicz, J. . “Tax System In Poland – Progressive Or Regressive?”. 2016. Central European Management Journal, vol. 24, no. 2, 2016, pp. 107-122.

Chicago style

Jacek Tomkiewicz. Tomkiewicz, Jacek . “Tax System In Poland – Progressive Or Regressive?”. Central European Management Journal, Central European Management Journal, 24, no. 2 (2016): 107-122. doi:10.7206/jmba.ce.2450-7814.172.