Tendencje zmian obciążeń osób fizycznych podatkiem dochodowym

The paper provides an analysis of the tax burdens on individuals upon whom the personal income tax is levied. Author determined the number of taxpayers and their structure by: (i) the income level, (ii) the form of tax declaration - PIT, (iii) the scale of income (tax) exemptions practised according to tax groups. The findings of the analysis show that over the 1996-1998 period, in the total incomes of the individuals the largest portion constituted wages and salaries for work performed on the basis of employment and service contracts as well as remuneration in co-operatives (52.1% in 1998). The number of people paying income tax reached ca. 25 094 thousand persons in 1998. The persons who declared their incomes and taxes together with spouses dominated in the entire group of taxpayers. The total number of taxpayers settled up with tax offices who submitted PIT forms has increased to ca. 16 605 thousand persons in 1998. In that year, the persons submitting PIT-31 forms represented the largest percentage of total taxpayers. The share of these benefited from tax reductions has fallen from 48.9 per cent in 1996 to 38.0 per cent in 1998. The tax reductions were most common used by the taxpayers classified into 3rd tax group (91,2 per cent of taxpayers in 1998), when for 1st tax group this fraction was only 35,6 per cent. In 1998, the tax deductions were amounted to 2.1 per cent of income in the case of 1st tax group, whereas they constituted 9.3 per cent respectively in the case of 3rd tax group.