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Journal of Management and Digital Transformation

Published: 2018-12-30

Pit Tax in The Polish Tax System and Its Impact in The National Budget

Bartosz Bednarz

Abstract

This paper aims to examine what is the share in the national budget of the personal income tax - PIT and what is its place in the Polish tax system. The first part of the thesis - theoretical - is an introduction to the subject related to taxes. It contains historical look at tax issues, their functions and will provide many definitions established by Polish economists. It will present the tax system and explain the construction of the tax itself. The second part of the work will directly refer to the topic - the share of PIT tax in the budget of Poland and the dynamics of changes over the years. Next, there will be shown cities responsible for the largest budget incomes. The data will come from official publications of the Ministry of Finance of the Republic of Poland and press reports on economic matters.

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Citation rules

Bednarz, B. (2018). Pit Tax in The Polish Tax System and Its Impact in The National Budget. Journal of Management and Digital Transformation, (14), 36–46. Retrieved from https://journalmdtr.org/index.php/jmdt/article/view/95

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No. 14 (2018)
Published: 2018-12-31


ISSN: 3072-5682

Publisher
Uniwersytet DSW Ideis

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