Dialogue about taxation both individuals and enterprises lit up forever with the completion of its first week pre-election period. Different opinions are being formed on all sides, but none of them explains the reasons why the proposed interventions should be carried out.

That is, most proposals do not justify the need for, for example, one single tax scale compared to the various that exist today depending on the source of income. Likewise, there is no definitive answer middle class which should be strengthened. IN Pissarides Report it is proposed, if possible, not to bypass the equalization and a single regime of taxation of income from different sources and the concept of progressiveness of the tax scale. In effect, the committee of wise men recommended all incomes on a single scale.

On the other hand, of course, they claim that such a move would lead to excessive taxation of those who had little income from rent. And this is because adding income from wages and rental income will result in them being taxed at higher rates (28% or 36%).

At the same time, they note that the habits of the past, namely the hiding of rental income, will return. The self-sufficient scale essentially led to the emergence of rental income. It is noted that in the last decade, both income from wages and pensions, and income from real estate were subject to a single tax. With the aim of many owners to limit their taxable income they hid the real rent they were collecting. Therefore, it was decided to tax the income from rent on a different scale.

Where would a uniform taxation of income from real estate and wages lead today? For example:

A taxpayer with an annual income of 15,000 euros from his work and income from rent of 5,000 euros today pays the following to the tax office:

• For income from paid work: EUR 1,283.

• Rental income: 750 euros.

• Total amount of payments: EUR 2,033.

If you add up the two sources of income and tax on the same scale, the tax will be 2483 euros. In other words, he will pay 450 euros more.

The parties do not give a clear answer which particular middle class needs to be strengthened.

Thus, income from paid work, self-employment, dividends, and rental income is taxed differently today. Especially:

Income 15,000 euros

1. An employee without children today pays a tax of 1283 euros. It is noted that for an employee without children, there is a tax-free limit of 8,636 euros, which, for incomes over 12,000 euros, is reduced by 20 euros for every 1,000 euros of additional income.

2. A self-employed person pays a tax of 2,000 euros. It is noted that there is no tax-free limit for professionals and they are taxed from the first euro. Compared to the previous tax system (the one that applied until 2020), the tax for the above specialist has been reduced by 1,300 euros.

3. A taxpayer with an income in the form of dividends in the amount of 15,000 euros today pays tax at a rate of 5% to the tax office. In particular, he pays 750 euros. However, this amount is based on the initial taxation of the company at a rate of 22%, and distributions are taxed at a rate of 5%.

4. Real estate income 15000. Rental income is taxed on a different scale. A tax of 2850 euros will be paid on the above amount. It is noted that rental income is taxed from the first euro.

Income 30,000 euros

1. An employee without children currently pays a tax of €5,483.

2. A self-employed person pays a tax of 5,900 euros.

3. A taxpayer with a dividend income of 30,000 euros today pays a tax of 1,500 euros to the tax office.

4. On real estate income of 30,000 euros, the tax is 8,100 euros.