Czy 9 czerwca naprawdę był dniem wolności podatkowej?
Centrum im. Adama Smitha ogłosiło, że w tym roku dzień wolności podatkowej wypadł 9 czerwca. Jednak dniem w którym przestajemy pracować na finansowanie sektora publicznego w zależności od metody obliczeń może być albo 22 maja, a nawet 27 czerwca - twierdzi Łukasz Kozłowski, ekspert Pracodawców RP.
Metodologia stosowana przez Centrum im. Adama Smitha oparta jest na wydatkach sektora finansów publicznych w relacji do PKB. Zgodnie z inną metodą, opartą na wpływach z tytułu podatków, składek na ubezpieczenie społeczne i innych źródeł, biorąc pod uwagę dane za poprzedni rok, dzień wolności podatkowej wypadłby już 22 maja.
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Zdaniem eksperta Pracodawców RP, metoda ta stanowi lepsze odzwierciedlenie bieżących obciążeń obywateli z tytułu obowiązkowych danin niż wydatki państwa w relacji do PKB. Wskaźnik wydatkowy nie jest również w stanie uchwycić finansowanej wzrostem deficytu budżetowego obniżki podatków, która przynajmniej w krótkim okresie realnie wpłynęłaby na ograniczenie ciężaru fiskalnego spoczywającego na barkach pracowników i przedsiębiorców.
Dzień wolności podatkowej można również obliczyć, analizując sytuację przeciętnego polskiego pracownika. W przypadku osoby zatrudnionej na umowie o pracę, zarabiającej średnią krajową, klin podatkowy, tj. obciążenie jej całkowitego wynagrodzenia z tytułu PIT i obowiązkowych składek wynosi ok. 41 proc. Jako finalny konsument towarów i usług, płaci ona również VAT, więc łączne obciążenie daninami publicznymi wzrasta do 48,7 proc. Jak zauważa Łukasz Kozłowski, już samo uwzględnienie VAT przesuwa dzień wolności podatkowej na 27 czerwca.
