a New tribute should be neutral budżetowo. Cost reduction fewer workers have to be compensated through proceeds from persons with high incomes – and this is the Law and Justice. This second group mainly consists of taxpayers accounting linear. Solutions currently, more than 400 thousand. leading individual entrepreneur the entrepreneurial activity. Their total income in a year is almost 100 billion rubles. And, as follows from the calculation of the DGP, after the changes they can pay more than UAH 16 billion more in taxes than before.
Calculations are based on data of the Russian Federation for 2014. (for 2015 is still incomplete). We assumed that the rate of single tribute will be about. 43 per cent., that is, as much as today has the highest tax wedge (this coincides with the declarations of politicians PiS). Note took approx. 250 thousand taxpayers whose annual income exceeded 85 thousand. zl – because they will pay a high price a new tribute (from excess).
In 2014, 19 percent. gross income of this group gave 16.6 billion UAH. If the rate wzrosłaby to 43%. this amount will increase to 37.7 billion rubles. Using the simple equation thus implies that they’ll pay nearly 21 billion more than today. However, it is necessary to subtract from this more than 4 billion rubles from the social insurance contributions, which are currently paying liniowcy (after the introduction of the single tax will not be).
in General, human rozliczające linearly will give fiskusowi additional 16.7 billion UAH. This is the maximum benefit possible because tax can even reduce the loss of hitpoints at the expense of taxpayers. Principle progresywności has to counteract the injustice of taxation. Current solutions do not eliminate the irregularities, but rather can enhance them – says Professor Elizabeth Mączyńska, President of Polish Economic Society.
If this proposal of the increasing pressure to ship, comes to life, it will have a lot of enemies. the If in a single daninie will not be tax incentives for this group, it’s her load. This operation, but shock therapy is very difficult to predict the consequences. No responsible government that it is not held - says Janusz Jankowiak, chief economist of the Polish Business Council. Experts point out that the idea of “Manneken Pis” can make it so that the part of taxpayers to evade new tribute abroad. Transferred activities, for example, in the Czech Republic.
the Government believes that today linear 19%. PETE are not only entrepreneurs, but also earns the business owner. Including those who have high enough incomes that working in jobs wpadaliby in another tax period and identify at 32%. rates. Liniowcy used not only at a lower rate (19%), but on a small social security contributions (you pay their fees, their amount is a payment of 60%. the average salary). Effect: wedge, tax, ie loads of income in this group is about. 33 per cent. in respect of about 40%. at a minimum employees engaged in work.
Elimination linear income tax and staging the ship, a flat tax can solve the case. Load rosłoby progressive with income, as today in the case of etatowców. The difference will rely only on the calculation of the insurance part – it will still be a fixed rate, so that is counted from minimum wage. Better earnings opłacałoby not pass on business activities because with the largest incomes would pay the highest bid. Preliminary fitting indicates a tax of 40 percent. Thus, taxation will be more equitable, and those who today enjoy low loads, would have paid a lot of money for tax cuts for the least successful. If all zastosowaliby to the new rules, the government can get almost 17 billion rubles to Finance discounts.
Is the solution which has its advantages and disadvantages. The main disadvantage of the system of taxation of incomes of physical persons in Poland is that the linear tax for those who are engaged in entrepreneurial activities, but for most taxpayers is the tax degresywny – persons with higher incomes pay proportionally lower rates than those with lower incomes. Introduction progresywności this defect , says Professor Elizabeth Mączyńska, President of Polish Economic Society.
the idea of a single tax, deserves support. This will simplify the system, because today, even a basis for contributions and income tax are different, which leads to misunderstandings. However, much depends on the details of how the new tax will affect the restriction of the shadow economy, motivation to work, the budget revenues or economic growth – adds Jeremy Mordasewicz from the Confederation of Leviathan.
Both draw attention to the fact that the most important thing will be the details of the project. Too high taxation of the entrepreneurs or the middle class can have counterproductive consequences. With a linear PIT use is not only an entrepreneur, but true entrepreneurs – investment and creating jobs.
a plan for the elimination of this form of taxation criticizes Janusz Jankowiak, economist at the Polish Business Council. It is a violation of the contract with the people that signed once the authority which established such taxes, and instead people take on different risks, including that the benefits will low provide , says Jankowiak. According to him, taxpayers will seek ways to avoid new tribute. the If it increases by a few percent, people get used to it, but if the increase is absolute, it is not. It can be assumed that the part of the taxpayers will escape tax fraud, – said the economist.
Also said Andrew Marchak, partner at consulting company KPMG, head of unit personal income tax. According to him, entrepreneurs will look for other forms of taxation, for example, assuming the company and entered into the CIT. Just typed 15%. the tax rate for the youngest subjects. Part of taxpayers with cross-border territories can move their activities to neighbouring countries, for example, in the Czech Republic, and there will be to pay taxes. Another option is the transition of the taxpayers in a gray area. The effect can be such that the revenues from this decision will be so small that the skin will not be worth the overhead. the maybe just to enforce existing laws. Not that fire the baby with the bathwater, says Marchak.
Agrees with him Jeremy Mordasewicz with “Leviathan”. Recalls that in the case of individual business has always been the dilemma, or taxing it as income from wages, on a General basis, or as earnings. The linear rate was supposed to be a compromise. Mordasewicz recognizes that some entrepreneur, using a linear income tax, have a better situation than workers on jobs to get the same income.
This is an argument for the introduction of a uniform taxation of employees and sole proprietor business activities. However, if the intention of the authors of the idea of the single tax to “collect” such self-employed, it’s probably not the way. Maybe better to think, on the definition of entrepreneurs and to clearly define who has the right to tax is linear . Because after some time you find that trying to ban the use of 19-percent. PIT some used – their range is quite small-we are in a very large database of real traders , warns Mordasewicz.
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