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1 2024

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Assessment of the proposed changes to increase the tax-free amount to PLN 60,000

Augustynowicz Ewelina

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

2024

z. 200

9--18

Purpose: The aim of the article is to determine the impact of changes in the tax-free amount on the tax wedge in Poland and to assess the proposed changes in the tax system. Design/methodology/approach: In order to determine changes the development of the tax wedge, it was measured twice for 2024. The tax wedge analysis was performed for salaries in the range of PLN 4,242 - PLN 19,000 gross per month. The impact of the proposed changes on state budget revenues was adopted as a criterion for assessing changes in the tax system. Findings: Increasing the tax-free amount to PLN 60,000 in 2024 would the will reduce the tax wedge by between 1.3 and 4 percentage points and reduce state budget revenues by approximately PLN 48 billion. The current situation of local government units, in particular municipalities, is difficult and requires subsidization from the state budget, and the proposed changes in the tax system will further reduce their own income and pose a serious threat to their independence. Research limitations/implications: The subject of further research may be the tax wedge taking into account the degressive tax-free amount and its impact on budget revenues. Originality/value: The article was written in response to the work carried out by the Ministry of Finance on increasing the tax-free amount and is an attempt to assessment the proposed changes.