Wykorzystanie współczynnika Zengi do oceny poziomu redystrybucji dochodów

The main goal of the article is to propose the use of the Zenga coefficient to assess the income tax, especially the redistribution effect. The redistributive function allows the state both to raise more funds and to distribute income more evenly. The basic measurement of the level of redistribution consists in assessing the impact of the tax system on inequality in income distribution. Comparing coefficients that measure the level of inequality in income distribution before and after taxation is one way to assess the level of redistribution. All the coefficients of the level of redistribution proposed in the literature are based on the commonly used gauge of income inequality – the Gini coefficient. The article proposes Zenga coefficient for its interpretation quality in assessing the level of redistribution to be undertaken.