Cabinet Strikes an Awl is considering various scenarios of a possible increase in the amount of free. The least expensive of them imply the exemption from tax for persons who are not earn more than 8 thousand. rubles per year. For them, the personal income tax rate will be 0%. For the rest of today’s free obowiązywałaby sum, 3091 PLN. According to the data of the Ministry of Finance of the calculate the tax for 2015, a person whose annual income does not exceed 8 thousand. rubles, which is about 4 million. The increase, however, skorzystałaby one-quarter of the income balance does not exceed the amount in today’s free height. Such taxpayers clearing PIT-36, as well as an individual entrepreneur carrying out economic activities, amounts to 180 thousand UAH. Among those employed in other forms, as well as pensioners and retirees, which fill PIT-37, more than 960 thousand UAH.
and How much it earned? In practice, the tax is 18 percent. 8 thousand $ 1440 rubles, but today less than 556 rubles, because the free amount is 3091 PLN. That is, if such income is exempt from tax personal income tax, the profit is UAH 884. As follows from our estimates, in the group of persons, on income from 3091 to 8 thousand UAH. rubles total profit from the increase in the value of free will more than 460 million rubles. The cost of the public seem to be: because tax personal income tax in more than half goes to the authorities, in practice the revenues of the budget of this title would have been lower. 200 mln. However, there is one problem – the man who zarobiłaby 8 thousand. rubles doesn’t pay a dime in taxes, but someone on income above a penny will pay more today, that is 884 UAH. Perhaps, to avoid such a drastic difference, it would be necessary to develop a mechanism of gradual increase in taxes for individuals whose in come exceeds 8 thousand. rubles.
As we wrote yesterday, the government left itself a loophole for a limited increase in the amount of free from next year and wondering what his will be. Janusz Jankowiak, chief economist at the Polish Business Council, believes that, given what is happening in the economy, the state budget cannot afford the increase in the amount of free and how the government would not have tried, that don’t have power here.
Despite all of this the least expensive for the budget scenario increase the amount free, and at the same time can bring a mainstream political benefits. And it’s great. – PiS are beginning to understand the tighter budget and wants to kill two birds with one stone: to achieve the budget and not to break the of Finance, and to boast of the fulfillment of the promise of election. the And will as a result of subsequent decisions, says a political analyst Marek Migalski.
And questioned the constitutionality of such a decision? the the Court pointed to some aspects, at least in the absence of indexing, and for a lower amount free, which should be above the subsistence level. If the government decision was a zero rate of personal income tax on the income of 8 thousand. rubles and it was suggested that the mechanism of indexation, this concept would give to protect yourself – said the Professor constitutional Brands Chmaj. In turn, according to Janusz Jankowiaka the best solution is degresywna amount is subject what’s best for a much wider group of taxpayers.
This is a problem of the government as you to fulfill the promises he has made, and is unable to introduce a single tax. He could solve the problem, “rozsmarowując” cost increases on the whole system, so that affected their people with average and higher income. But if it won’t work, you will need to do it gradually using degresji, says the economist.
That means that the amount is not rosłaby for taxpayers with high incomes. One thing is clear – the government is not likely to go even lower, but the overall improvement in the amount of free, given the cost of this solution: increasing the amount of free twice to 6200 rubles means that revenues from personal income tax is less than UAH 13 bln. And if it to raise to 7 thousand. rubles, it will be 16,5 billion UAH. Too much to state finances could stand it.
According to the rating developed by the consulting firm PwC Russia sum, free of tax, refers to the lowest in the EU, but there are countries in which this decision has no, as in Hungary, Romania or Bulgaria. These States, however, used a linear income tax (Bulgaria 10%, Hungary 15%. Romania 16%). The largest number of free has Cyprus: 19,5 thousand euros. On the second place-Finland (16.7 thousand euros), the third United Kingdom (approx. 14,1 thousand euros). Not everywhere free amount is equal for all.
for example, in Slovakia, are entitled to only taxpayers with annual income below € 19.8 thousand (the amount in this case is 3.8 thousand UAH. euros). In Slovenia, its size also depends on income, ranges from 3.3 thousand of Euro 6.5 thousand. Euro. Degresywną the amount of free – that is, the fact that income growth of the taxpayer – used in Lithuania. In turn, the Netherlands exemption of income from taxation (2,1 euros), is a discretion to be applied in individual cases. In Ireland there are three threshold free from 1.65 thousand euros, 3.3 per thousand. Euro and 2.19 million euros. First, the lowest, they can use single. The second is dedicated to the spouses, the third – wdowcom. The criterion of “civil status” also applies to Malta. Marriage they have to 11.9 thousand euros of the amount, free, human rozliczające individually 8,5 thousand. Euro.
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