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TAX-FREE INCOME AND BORDERLINE OF POVERTY
Abstract
The aim of the article is to evaluate whether the construction of the income tax in Poland indicates the implementation of the principles of social justice to which Article II of the Constitution of the Republic of Poland refers. In order to achieve the pursued objective of the paper, it was analyzed how the amount of the income that is not the subject of individual income tax and the poverty lines in the years 1995-2017 related to each other. The above relationships were compared with relationships in selected countries of the European Union. The research method consisted in the analysis of the literature on the subject, legal acts and data published by such entities as Eurostat, the institute of Labor and Social Affairs (IPiSS) and PricewaterhouseCoopers (PwC), in the empirical part structural indicators and simple methods of the dynamics of phenomena analysis were used. In the paper, it was analyzed how the amount of the income that is not the subject of individual income tax and the poverty lines in the years 1995-2017 are related to each other. The above relationships were compared in selected countries of the European Union.
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