POTENTIAL FISCAL AND NON-FISCAL CONSEQUENCES OF INTRODUCING A POLL TAX IN POLAND

The inspiration to take up the issue of the poll tax resulted from the desire to verify the claims made by supporters of the introduction of this tax in Poland in relation to its amount. For this purpose, the simulation of quota rate of this tax, assuming compensation of total income from income tax from natural persons was carried out. In addition, the potential effects of the introduction of this tax in the fiscal and social areas were subjected to analysis. The analysis of simulation of replacing the Personal Income Tax with poll tax brings the conclusion that the poll tax would not gain acceptance in Poland in modern times. The potential consequences of this change must be considered not only in fiscal, but above all – social context. Rates of poll tax assessed on the basis of the concept of its followers are regressive. This is a disqualifying factor of this tribute, because it would bring a number of undesirable consequences to the economy and society.