Potential Fiscal and Non-Fiscal Consequences of Introducing a Poll Tax in Poland

Edyta Małecka-Ziembińska , Łukasz Ziębakowski

Abstract

The inspiration to take up the issue of the poll tax resulted from the desire to verify the claims made by the supporters of the introduction of this tax in Poland in relation to its amount. For this purpose, the simulation of the quota rate of this tax, assuming compensation of the total income from the income tax on natural persons, has been carried out. In addition, potential effects of the introduction of this tax in the fiscal and social areas have been subjected to analysis. The analysis of the simulation of replacing the Personal Income Tax with a poll tax brings the conclusion that the poll tax would not gain acceptance in Poland nowadays. Potential consequences of this change must be considered not only in the fiscal, but above all – social context. The rates of the poll tax assessed on the basis of the concept of its followers are regressive. This is a disqualifying factor of this tribute, because it would bring a number of undesirable consequences to the economy and society.
Author Edyta Małecka-Ziembińska (WE / KFP)
Edyta Małecka-Ziembińska,,
- Department of Public Finance
, Łukasz Ziębakowski (UEP)
Łukasz Ziębakowski,,
- Poznań University of Economics and Business
Journal seriesResearch Papers in Economics and Finance, ISSN , e-ISSN 2543-6430, (0 pkt)
Issue year2016
Vol1
No1
Pages25-32
Publication size in sheets0.5
Keywords in Englishpoll tax, capitation tax, head tax, Personal Income Tax
DOIDOI:10.18559/ref.2016.1.3
URL http://ref.ue.poznan.pl/index.php/REF/article/view/35/5
Languageen angielski
Score (nominal)0
Score sourcejournalList
ScoreMinisterial score = 0.0, 13-12-2019, ArticleFromJournal
Ministerial score (2013-2016) = 0.0, 13-12-2019, ArticleFromJournal
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