CZYNNIKI OKREŚLAJĄCE PROGRESYWNOŚĆ OPODATKOWANIA DOCHODÓW OSOBISTYCH
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Date
2003
Authors
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Journal Title
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Publisher
Wydział Prawa i Administracji UAM
Title alternative
FACTORS DETERMINING INCOME TAX PROGRESSIVENESS
Abstract
The article attempts to identify the basic circumstances indicating a need to preserve the
current progressive income tax. Some economic, political, ethical and social arguments are
provided in favour of tax progressiveness. The article focuses on the relations between tax scale,
the taxpayers’ economic situation and tax progressiveness, allowing for the division into
technical factors concerning the legal structure of tax scale and economic factors concerning
the taxpayers’ economic situation.
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 65, 2003, z. 1, s. 147-158
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0035-9629