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  3. Optimum. Economic Studies
  4. Optimum. Economic Studies, 2018, nr 3(93)

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    • Proszę używać tego identyfikatora do cytowań lub wstaw link do tej pozycji: http://hdl.handle.net/11320/7373
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    Pole DCWartośćJęzyk
    dc.contributor.authorWyszkowski, Adam-
    dc.contributor.authorZegarowicz, Łukasz-
    dc.contributor.authorBudlewska, Renata-
    dc.date.accessioned2019-01-08T13:04:25Z-
    dc.date.available2019-01-08T13:04:25Z-
    dc.date.issued2018-
    dc.identifier.citationOptimum. Economic Studies, Nr 3(93) 2018, s. 209-220pl
    dc.identifier.issn1506-7637-
    dc.identifier.urihttp://hdl.handle.net/11320/7373-
    dc.description.abstractGoal – 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.pl
    dc.language.isoenpl
    dc.publisherWydawnictwo Uniwersytetu w Białymstokupl
    dc.subjectelection cyclepl
    dc.subjecttax reliefpl
    dc.subjectpersonal income taxpl
    dc.titleElection cycle versus personal income tax reliefs in Polandpl
    dc.typeArticlepl
    dc.identifier.doi10.15290/oes.2018.03.93.17-
    dc.description.EmailAdam Wyszkowski: a.wyszkowski@uwb.edu.plpl
    dc.description.EmailŁukasz Zegarowicz: l.zegarowicz@uwb.edu.plpl
    dc.description.EmailRenata Budlewska: r.budlewska@uwb.edu.plpl
    dc.description.AffiliationAdam Wyszkowski - Faculty of Economics and Management, University of Bialystokpl
    dc.description.AffiliationŁukasz Zegarowicz - Faculty of Economics and Management, University of Bialystokpl
    dc.description.AffiliationRenata Budlewska - Faculty of Economics and Management, University of Bialystokpl
    dc.description.referencesAct of 26 July 1991 on personal income tax, Journal of Acts 1991 no. 80 item 350 Journal of Acts 2018 item 1509, with further alterations.pl
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    dc.description.referencesThe Constitution of the Republic of Poland of 2 April 1997 passed by the National Assembly on 2 April 1997, adopted by the Nation in the constitutional referendum on 25 May 1997, signed by the President of the Republic of Poland of 16 July 1997, “Journal of Acts” 1997 no. 78 item 483.pl
    dc.description.referencesThe Resolution of Seym of the Republic of Poland of 21 September 1990 on shortening X parliamentary term of Seym and the term of Senate as well as the President of the Republic of Poland, M.P. 1990 no. 36 item 289.pl
    dc.description.referencesThe Resolution of the of the President of the Republic of Poland of 29 May 1993 on the dissolution of Seym of the Republic of Poland, M.P. 1993 no. 27 item 285.pl
    dc.description.referencesThe Resolution of the of the Republic of Poland of 7 September 2007 on the organization of elections to Seym of the Republic of Poland and to Senate of the Republic of Poland, “Journal of Acts”, no. 162, item 1145.pl
    dc.description.referencesTsai P.H., 2016, Fiscal incentives and political budget cycles in China, “International Tax & Public Finance”, no. 23, pp. 1030-1073.pl
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    dc.description.number3(93)-
    dc.description.firstpage209pl
    dc.description.lastpage220pl
    dc.identifier.citation2Optimum. Economic Studiespl
    dc.identifier.orcid0000-0001-7287-9534-
    dc.identifier.orcid0000-0001-8398-0400-
    dc.identifier.orcid0000-0003-1830-7791-
    Występuje w kolekcji(ach):Artykuły naukowe (WEiF)
    Optimum. Economic Studies, 2018, nr 3(93)

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