REPOZYTORIUM UNIWERSYTETU
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Tytuł: Election cycle versus personal income tax reliefs in Poland
Autorzy: Wyszkowski, Adam
Zegarowicz, Łukasz
Budlewska, Renata
Słowa kluczowe: election cycle
tax relief
personal income tax
Data wydania: 2018
Data dodania: 8-sty-2019
Wydawca: Wydawnictwo Uniwersytetu w Białymstoku
Źródło: Optimum. Economic Studies, Nr 3(93) 2018, s. 209-220
Abstrakt: Goal – The main objective of the paper is to verify if the relation between the election cycles and the number of tax reliefs in Poland exists and – if it exists – what is its direction and strengh. Hypothesis – Election cycles affect the dynamics of introducing tax reliefs into the Polish Personal Income Tax. Research methodology – The research hypothesis was verified by assessing the cyclical fluctuations of the trend function describing the number of reliefs in the Polish Personal Income Tax. The study covers the years 1991-2018. The authors’ own calculations made on the basis of the legislative changes made in the studied period to the Act on Personal Income Tax of 26th July 1991 provide the source material for the research. Score – The study confirms positive relation between the election cycles and the dynamics of introducing tax reliefs into the Polish Personal Income Tax. The number of tax reliefs in personal tax cyclically fluctuates and, moreover, the total number of introduced tax reliefs is significantly higher in the election years and lower in the other accordingly.
Afiliacja: Adam Wyszkowski - Faculty of Economics and Management, University of Bialystok
Łukasz Zegarowicz - Faculty of Economics and Management, University of Bialystok
Renata Budlewska - Faculty of Economics and Management, University of Bialystok
E-mail: Adam Wyszkowski: a.wyszkowski@uwb.edu.pl
Łukasz Zegarowicz: l.zegarowicz@uwb.edu.pl
Renata Budlewska: r.budlewska@uwb.edu.pl
URI: http://hdl.handle.net/11320/7373
DOI: 10.15290/oes.2018.03.93.17
ISSN: 1506-7637
metadata.dc.identifier.orcid: 0000-0001-7287-9534
0000-0001-8398-0400
0000-0003-1830-7791
Typ Dokumentu: Article
Występuje w kolekcji(ach):Artykuły naukowe (WEiF)
Optimum. Economic Studies, 2018, nr 3(93)

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