The impact of inflation on the personal income tax burden

In the design of personal income tax, it is important that, in addition to the proper formation of its individual design elements, the legislator also takes care of their adequate protection against inflation. The absence of such regulation leads to a disproportionately high fiscal burden. This is d...

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Bibliographic Details
Main Author: Marcin Burzec
Format: Article
Language:English
Published: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego 2024-12-01
Series:Acta Iuris Stetinensis
Subjects:
Online Access:https://wnus.usz.edu.pl/ais/pl/issue/1476/article/21520/
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