Abstract

Joint taxation of spouses while applying progressive tax scale leads to reduction of tax burden in comparison with a separate taxation. Benefit which results from a preferential taxation is lower when spouses receive similar income, and it does not appear when income of spouses remains in the same range of marginal tax rate. The present article analyzes the benefit which results from joint taxation of spouses in years 2016 and 2017 while pointing out arising ofan unexpected risk of a higher amount of taxes as a consequence of joint settlement.