Zasada sprawiedliwości w polskim systemie podatkowym
Wydział Prawa i Administracji UAM
The principle of equity in Polish tax system
Although the sciences of finance and financial law use the term "tax equity", they have so far failed to define its content. Need is felt an over-all work which would comprise economic, social and praxiological questions of tax equity. The existing considerations are in most cases limited to the formulation of persuasive definitions. Many Polish authors do not accept principles of tax aquity formulated in the pre-war period and they blame them with "burgeois character". Such an approach is wrong for aquity cannot be conceived as "socialist" or "capitalist". Another obstacle to an orderly discussion about tax equity is raised by the lack of generally accepted terminology. The considerations contained in the article may be treated as an attempt to formulate postulates as to the meaning of the term "tax equity". The first quest cos to be considered is whether thore is any single formula of equity in force Poland. The point is what values are accepted not only by State authorities, but also by e.g. religious groups, social movements, etc. Only then will it be possible to assess whether those values (find confirmation in the tax system. The above evaluation should be formulated not only on the basis of the tax regulation in force, but also on the basis of observations and analyses of the course of "real" tax phenomena In other words, important are taxes "in action". The sciences of finance and financial law, in their attempts to explain the meaning of „tax equity", must refer to two forms of taxation: direct and indirect. On the background of that distinction comments on ways of individualizing tax burdens can be made.
Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016
Ruch Prawniczy, Ekonomiczny i Socjologiczny 51, 1989, z. 3, s. 53-61.