Treść książki
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4
WAYSOFPERSONALINCOMETAXATIONHARMONIZATIONPROCESS
Listofillustrations
Fig.1.[BudgetincomesfromflattaxT1(a)andprogressivetaxwithtax-
-freeamountT2averagetaxrates(b)]..............................28
Fig.2.[AnnualaveragerateofGDPversusrateoffiscalburden].............64
Fig.3.[IncometaxesversusrategrowthofGDP(in%)].....................67
Fig.4.[Levelofsocialsecuritycontributionsinfiscalincomeversusgrowth
ofGDP(in%)]..................................................68
Fig.5.[LevelofPITandsocialsecuritycontributionsvs.rategrowth
ofGDP(in%)]..................................................70
Listoftables
Tab.1.[StructureofincomerevenuesinPolandin1995-2013aspercenta-
geofbudgetrevenues]...........................................39
Tab.2.[ShareoffiscalrevenuesinGDPonbudgettaxrevenueofselected
EUcountriesin2000-2013(in%)]................................66
Tab.3.[AverageshareofincometaxesinfiscalrevenuesofEUstatesand
averageannualGDPgrowthratein1991-2013].....................66
Tab.4.[Averageshareofsocialinsurancecontributionsinfiscalrevenues
ofEUcountriesandaverageannualGDPgrowthratein1991-2013]..68
Tab.5.[AveragetotalshareofPITandsocialinsurancecontributionsin
fiscalrevenuesofselectedEUcountriesandaverageannualGDP
growthratein1991-2013andinrelationtogrosspayandlabor
costsin2013]..................................................69
Tab.6.[Structureofbudgettaxrevenueswithsocialsecuritycontributions
EU-15in1965-2013(in%)].....................................72
Tab.7.[Taxrevenuesas%ofGDPinEU-15countriesandtennewmember
states(NMS)in1995-2013(arithmeticmean)].....................75
Tab.8.[ComparisonofbudgettaxrevenuestructureinNMS,EU-15and
EU-25countriesin1995-2013]...................................75
Tab.9.[TestructureofbudgettaxrevenuesinNMScountriesin1995-
2013(in%),dividedintoparticularcountriesandtypesoftaxes
(arithmeticmean)]..............................................77
Tab.10.[Televelofstatutorytax-freeamountintheEuropeanUnionsta-
tesin2013]...................................................87
