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Podatek dochodowy w kontekście rodziny

100%

Mazurek E.

Śląski Przegląd Statystyczny

2016

nr 14 (20)

75-88

The demographic problem, which consists not only in unfavourable changes in the population structure in terms of age, but also in the declining fertility rate, currently affects numerous countries, including Poland. As has been observed since 1992, the fertility rate in Poland has not guaranteed the simple replacement of generations. In the context of demographic threats it is crucial to implement the appropriate pro-family policy. Financial issues are pointed out as one of the main reasons for a low or negative population growth rate. The paper focuses on the analysis of the tax system in the context of helping families. The main purpose of the article is an overview of pro-family solutions-oriented income tax and the assessment of the fairness of the Polish income-tax system between groups of taxpayers extracted due to the family type. In comparisons between the different types of families drew attention to the aspect of the fairness, as well as the validity of the application of the equivalence scale.

Some Considerations on Measuring the Progressive Principle Violations and the Potential Equity in Income Tax Systems

88%

Mazurek E. , Vernizzi A.

Statistics in Transition new series

2014

tom 15

nr 3

467-486

Kakwani and Lambert (1998) state three axioms which should be respected by an equitable tax system; then they propose a measurement system to evaluate at the same time the negative influences that axiom violations exert on the redistributive effect of taxes, and the potential equity of the tax system, which would be attained in absence of departures from equity. The authors calculate both the potential equity and the losses due to axiom violations, starting from the Kakwani (1977) progressivity index and the Kakwani (1984) decomposition of the redistributive effect. In this paper, we focus on the measure suggested by Kakwani and Lambert for the loss in potential equity, which is due to violations of the progressive principle: the authors’ measure is based on the tax rate re-ranking index, calculated with respect to the ranking of pre-tax income distribution. The aim of the paper is to achieve a better understanding of what Kakwani and Lambert’s measure actually represents, when it corrects the actual Kakwani progressivity index. The authors’ measure is first of all considered under its analytical aspects and then observed in different simulated tax systems. In order to better highlight its behaviour, simulations compare Kakwani and Lambert’s measure with the potential equity of a counterfactual tax distribution, which respects the progressive principle and preserves the overall tax revenue. The analysis presented in this article is performed by making use of the approach recently introduced by Pellegrino and Vernizzi (2013).

An Approach towards economical hierarchic Search over Encrypted Cloud

63%

Sasubilli S. , Perichiappan K. A. , Kumar P. S. , Kumar A.

Annals of Computer Science and Information Systems

2018

tom Vol. 14

125--129

In display, Cloud registering is the prevailing area in data innovation. With expanded value of information outsourcing of cloud information protection of delicate information turns into a major issue. For the security reason information is encoded before outsourcing. Yet, scrambled information is exceptionally hard to be recovered proficiently. Albeit some conventional scan plans are accessible for looking encoded information, yet these methods are just base on Boolean pursuit and not manage the importance of records. These methodologies experience the ill effects of two principle inadequacies. Right off the bat, on the off chance that one client has no pre-learning of scrambled information, needs to process each recovered record to discover after effects of his utilization. Also, every time recovering every one of the records containing question watchword builds arrange movement. This work is devoted to build up a process for security and compelling recovery of cloud information. Positioned seek enormously enhances the execution by restoring the documents in positioned arrange in light of some closeness importance criteria. To accomplish more viable execution, framework shows an approach for SSE which uses data recovery and cryptography primitives. Thus the execution depends OPSE.