Project description:
The aim of the project was to simulate and analyse the fiscal effects of reform proposals made by Tax Administration in the systems of social insurance contributions, personal income tax and local surtax. The simulation analysis was performed using a tax microsimulation model developed by the Institute for Public Finance and based on administrative data obtained from the Tax Administration. The analysis provided an insight into the possible fiscal effects of the proposed changes on revenues from social insurance contributions, personal income tax and surtax, as well as on the average net employment income