CASE REPORT
What price the loss of progressivity in taxation? Europe’s failure and its consequences
 
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Loughborough University, Wielka Brytania
Publication date: 2020-06-05
 
Problemy Polityki Społecznej 2009;12:75–101
 
ABSTRACT
The article is dedicated to the erosion of the progressive tax system in the European Union countries and its negative social consequences, especially for newly transformed states. The study starts with presenting the process of approaching and retreating from progressive taxation. It discusses mutual relations between the tax system model and tax revenue. The author considers also, why the linear tax was introduced in some of the EU countries. The article concludes with recommendations to initiate works on common fi scal policy of the European Union and of the member states.
 
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ISSN:1640-1808