Impact of Progressivity (Regressivity) of Social Benefits and Direct Taxes on Household Current Income Distribution in Poland

The aim of this article is to analyse the influence of progressivity (regressivity) of social benefits and direct taxes on household current income distribution in Poland. It is necessary for evaluating the redistribution function of public finance system. Household budget survey in 1999 conducted by the Central Statistical Office was the source of data. Both basic measures of progressivity (regressivity) of benefits and taxes (global and local) and basic measures of the relevant redistributive effects were used.