The Swedish taxation system is basically of progressive character and the degree of its progression is very high. It concerns mainly the stata income tax bringing the highest budgetary revenues. It should be noted here that the corporation income tax is of proportional character. All in all the budgetary tax revenues exceed 50 per cent of the Gross National Product. The taxation system in Sweden constitutes an instrument of a policy aiming at equalization of incomes. This system is highly effective only in relation to the earned incomes as mainly these incomes are subject to progressive taxation. Thus equalization consists in shifting tax-payers to lower income brackets.

Zadanie pt. „Digitalizacja i udostępnienie w Cyfrowym Repozytorium Uniwersytetu Łódzkiego kolekcji czasopism naukowych wydawanych przez Uniwersytet Łódzki” nr 885/P-DUN/2014 zostało dofinansowane ze środków MNiSW w ramach działalności upowszechniającej naukę.