Dyskusja wokół podatku liniowego (Discussion About a Flat Tax)
Studia BAS 14(2008)
14 Pages Posted: 14 Mar 2013
Date Written: March 12, 2013
The concept of a flat tax is a popular topic of economic discussion. The number of supporters and opponents to the idea of proportional (flat) tax rate is equal and each group has its own arguments for and against adopting this form of taxation. This article reports on the different views of the Polish economists on the subject of flat tax which were presented in the press and professional journals. It also offers information on their opinions regarding the compliance of the flat tax with tax principles of justice, simplicity, cost of tax administration, as well as its income redistribution function and its impact on economy and smoothing the economic cycle.
Note: Downloadable document is in Polish.
Keywords: flat tax, proportional tax, taxation
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