Iz letošnjega poročila o dnevu davčne svobode:
Flat tax policies offer mixed results
Flat tax policies have offered considerable tax relief to workers in some countries – notably
Hungary, where a 16% rate has brought that country’s tax liberation day forward by 22 days
over three years. However, overall taxes remain higher in "flat tax" countries (46.82%) than
in "progressive" systems (44.56%) – a gap that has widened since 2010 (when they were
nearly identical).
Many of the purported benefits of flat tax rates have been proven true. Their simplicity
facilitates compliance. Their low, “not-worth-the-crime” rates have prompted many
underground dealers to emerge as “legitimate” businessmen.
While providing tax relief to typical workers, they have also been successful in increasing
overall tax revenues. The flat rate is, after all, only a flat income tax rate. Social security
contributions in these countries are far higher than in progressive systems. Moreover, 5 of
the EU’s 6 flat tax countries (all except Bulgaria) have raised VAT rates since 2009, with
Hungary implementing two increases totalling 7%.