Wpływ inflacji na wysokość obciążenia podatkiem dochodowym od osób fizycznych

Abstract

In the construction of the personal income tax, it is important that, in addition to the proper shaping of its individual structural elements, the legislator also ensures that they are adequately protected against inflation. The lack of such regulations leads to a disproportionately high fiscal burden. The above is due to the fact that often the structural elements of the tax are expressed in terms of amounts. Thus, the lack of valorisation mechanisms in income tax leads to an erosion of nominally expressed structural elements. This situation undermines the fairness of the tax. The purpose of this article is to analyse the legal regulations from the point of view of proper protection of taxpayers against erosion of nominally determined structural elements of the Polish personal income tax. In view of the relatively low inflation for more than two decades, this problem was not noticeable. It was not until high inflation in the European Union countries, that attention was once again drawn to this very important issue.

Keywords

• personal income tax
• ability to pay
• tax fairness
• inflation
• valorisation mechanism