INCOME TAX IMPOSED ON INDIVIDUAL TAXPAYERS PROGRESSIVE OR LINEAR? –ON THE EXAMPLE OF SIEDLCE AND THE SIEDLCE POVIAT

Abstract

This assessment is part of a discussion on the government’s proposal to introduce in Poland in 2009 two tax rates of 18% and 32% for individual taxpayers instead of the three current rates of: 19%, 30% and 40% and after that, in 2011 or 2012 to introduce a fl at rate of 18% for all individual taxpayers. This study assesses the current system of income tax imposed on individuals based on the example of tax payers in Siedlce and the Siedlce county. It represents an attempt to determine how this tax infl uences socio-economic conditions in Siedlce town and county.