The paper deals with the impact of personal income tax on the economy. The author discusses the share of this tax in key macroeconomic indices, which is a measure of its influence upon economic situation of households.

The paper first describes the movements in real GDP per capita in the period under consideration. Next, real growth of tax revenue and expenditure is considered, including specific rates for selected revenue and expenditure items. In the next step, these three growth rates are compared, and the selected budget items are analysed as % of the GDP (again, in real per capita terms). It can be assumed that the full amount of tax burden levied on a population is indicated by the sum total of expenditures. To make the picture complete, the author shows the changes in the percentage of the GDP outstanding after the public needs have met. This points to a steadily growing portion of the GDP left in private hands (in all years except 2001).

The calculations and graphs presented by the author suggest that the burden of personal income tax has been decreasing. Taxpayers' impression to the contrary probably results from the complexity of the tax system and the high nominal tax rates.