Funkcja trwałej wydajności podatku i funkcja sprawiedliwości a system podatkowy
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Date
1995
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Journal Title
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Publisher
Wydział Prawa i Administracji UAM
Title alternative
The function of constant efficiency of tax and the function of justice in the tax system
Abstract
Tax system should be built on two, not contradictory principles. The first one should be the
principle of constant efficiency of the tax, which means the adequacy of the tax amount payable
and its capability of growing. Constant efficiency is a measure of the assessment of right choices
in selecting tax sources. The other principle is the principle of justice in the distribution of tax
charges. Tax justice has two aspects: a horizontal and a vertical one. The rule of horizontal justice
says that all the subjects in the same economic conditions must be treated in the same manner in
respect to tax. At the same time, what is 'unequal' from the tax point of view, must be 'unequally'
taxed (vertical justice). Tax justice may be described using two criteria: the criterion of equivalence
and the criterion of tax capability.
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Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny, 57, 1995, z. 1, s. 57-64