Ways of personal income taxation harmonization process

Spis treści książki

Introduction

2. Literature review
2.1. The development and types of income tax construction
2.2. Imposing income taxes – unlimited and limited tax obligation
2.3. Personal income taxes versus functions of public policy 
2.4. The influence of personal income taxation on economic processes
2.5 Methods of preventing double taxation in the area of personal income
taxation
2.6. PIT in the tax systems of the European Union countries
2.7. Social functions of taxation in the income tax construction
2.8. Strengthening pro-social regulations in personal income tax
2.9. Economic aspects of progressive taxation
2.10. Personal income tax and community tax legislation

3. The aim and scope of the monography 

4. Methodology and methods

5. Own results
5.1. Personal income taxation versus level of fiscalism
5.2. The place of personal income tax in the tax systems of EU countries
5.3. Relations between personal taxation and social security contribution (SSC)
5.4. Subject and object scope of taxation
5.5. The level of tax burden
5.6. Effectiveness and equity of proportional and progressive taxation
of personal income
5.7. Joint taxation of spouses
5.8. The imperative for harmonization of direct taxes versus tax competitions
5.9. Harmonization of PIT versus labor market flexibility
5.10. Harmonization of employment – related income taxation versus the
rulings of the European Court of Justice (ECJ)
5.11. Ways of harmonization of personal income taxation principles
5.12. Perspectives for harmonization of direct taxes – an attempt of evaluation
Conclusions for Poland

6. Conlusiuons and recommendations
References

List of illustrations
Fig. 1. [Budget incomes from flat tax T1 (a) and progressive tax with tax-
-free amount T2 average tax rates (b)]
Fig. 2. [Annual average rate of GDP versus rate of fiscal burden]
Fig. 3. [Income taxes versus rate growth of GDP (in%)]
Fig. 4. [Level of social security contributions in fiscal income versus growth
of GDP (in%)]
Fig. 5. [Level of PIT and social security contributions vs. rate growth
of GDP (in%)]
List of tables
Tab. 1. [Structure of income revenues in Poland in 1995–2013 as percentage
of budget revenues]
Tab. 2. [Share of fiscal revenues in GDP on budget tax revenue of selected
EU countries in 2000–2013 (in%)]
Tab. 3. [Average share of income taxes in fiscal revenues of EU states and
average annual GDP growth rate in 1991–2013]
Tab. 4. [Average share of social insurance contributions in fiscal revenues
of EU countries and average annual GDP growth rate in 1991–2013] 
Tab. 5. [Average total share of PIT and social insurance contributions in
fiscal revenues of selected EU countries and average annual GDP
growth rate in 1991–2013 and in relation to gross pay and labor
costs in 2013]
Tab. 6. [Structure of budget tax revenues with social security contributions
EU-15 in 1965–2013 (in %)] 
Tab. 7. [Tax revenues as % of GDP in EU-15 countries and ten new member
states (NMS) in 1995–2013 (arithmetic mean)]
Tab. 8. [Comparison of budget tax revenue structure in NMS, EU-15 and
EU-25 countries in 1995–2013]
Tab. 9. [The structure of budget tax revenues in NMS countries in 1995–
2013 (in %), divided into particular countries and types of taxes
(arithmetic mean)]
Tab. 10. [The level of statutory tax-free amount in the European Union states
in 2013]
Tab. 11. [Progression span and number of tax ranges and principles of marriage
taxation in personal income tax in the European Union countries
in 2002–2013]
Tab. 12. [Effective income tax burden and social insurance premium burden
(as % of gross pay) in chosen EU countries in 2013]
Tab. 13. [Comparison of line tax and flat tax parameters at the rate assumed
at 22%]
Tab. 14. [Degression of total tax burden at the assumed line tax of 22%]
Tab. 15. [Minimal progression rate for income tax]
Tab. 16. [Degression of total tax burden, assuming line tax at 22% and tax-
-free amount of PLN 45 per month]
Tab. 17. [Minimal progression rate of income tax with tax-free amount
of PLN 45 per month]

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