Directions for the Reconstruction of the Tax System in Poland – a Growth‑Enhancing Proposal

Jakub Karnowski; Andrzej Rzońca

doi:10.18778/0208-6018.353.05

Autor

Jakub Karnowski SGH Warsaw School of Economics, Collegium of Economic Analysis, Department of International Comparative Studies, Poland, Warsaw https://orcid.org/0000-0003-4447-4753
Andrzej Rzońca SGH Warsaw School of Economics, Collegium of Economic Analysis, Department of International Comparative Studies, Poland, Warsaw https://orcid.org/0000-0002-8631-2595

DOI:

https://doi.org/10.18778/0208-6018.353.05

Słowa kluczowe:

podatki, system podatkowy, propozycja prowzrostowej zmiany

Abstrakt

Celem artykułu jest przedstawienie kierunków przebudowy systemu podatkowego w Polsce, która wzmacniałaby wzrost gospodarczy. Opracowanie zawiera diagnozę głównych silnych stron i słabości tego systemu. Na podstawie tej diagnozy oraz przeglądu literatury autorzy proponują rekomendacje, których uwzględnienie przy przebudowie podatków sprzyjałoby wzrostowi gospodarczemu. Obejmują one: przesunięcie ciężaru opodatkowania z dochodów, zwłaszcza z nisko płatnej pracy, na konsumpcję; objęcie części składek na ubezpieczenie społeczne kwotą wolną; umożliwienie samorządom podwyższenia kwoty wolnej od podatku PIT powyżej centralnie ustalonej kwoty bazowej; ujednolicenie podstawy wymiaru podatku PIT, składek NFZ i ZUS; usunięcie różnic w oskładkowaniu różnych typów umów, na podstawie których jest wykonywana praca; rozszerzenie możliwości jednorazowej amortyzacji na wszystkie inwestycje maszynowe; eliminację podatków sektorowych.

Pobrania

Brak dostępnych danych do wyświetlenia.

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