Gomułowicz, Andrzej2016-12-042016-12-041990Ruch Prawniczy, Ekonomiczny i Socjologiczny, 52, 1990, z. 3-4, s. 23-320035-9629http://hdl.handle.net/10593/16236One of more important problems dealt with by the theory of taxation is the differentiation of tax burden according to the paying capacity of a taxpayer. Theoretical considerations concerning that problem may lead to practical results. The theory of taxation, however, should not be treated as a science whose task is to formulate practical advice. It is the tax praxis, supported by the theory, that should construct the tax system, along the principle of tax solvency of a taxpayer. In the adjustment of taxation to the tax solvency of a taxpayer of great significance is the adequate determination of the tax assessment basis and the choice of the type of a tax rate. The tax assessment basis indicate the level of tax a taxpayer may pay, while tax rates indicate the level of tax a taxpayer should pay. A tax rate determines the degree to which the increase of the tax assessment basis will be burdened and determines the limits of such a burden. The most adequate is a progressive tax rate. Of course, it is difficult to adjust the level of taxation to the tax solvency of a taxpayer by means of progressive tax rates only. There is no rule which would make it possible to determine a just level of such rates. Besides, its is also important to levy the taxes only in connection with such circumstances which actually reflect the solvency of a taxpayer. Non-fiscal aims of taxes have negative effects on tax solvency, for the attainment of such aims is the factor by means of which the legislator determines legal criteria of differentiating the tax burden.polinfo:eu-repo/semantics/openAccessArtykuł