Gomułowicz, Andrzej2017-12-112017-12-111982Ruch Prawniczy, Ekonomiczny i Socjologiczny 44, 1982, z. 1, s. 147-1520035-9629http://hdl.handle.net/10593/20785The extreme importance of a source of tax in selecting taxes by the legislator is advanced in legal and financial literature. Taxes hitting the perceptible source of tax should therefore be preferred by a fiscal system. The systematics of taxation adopted in Poland follows this proposition, it is income which is considered to be one of the most substantial tax sources. In unsocialized units of economy income is taxed in a form of income tax assessment. This type of tax has been a subject to a well pronounced evolution in Poland, to start with the Decree of 8 Jan. 1946 and subsequent later changes until the enactment of the Income Tax Act of 16 Dec, 1972. Consecutive changes amounted to the increase of rates of taxation against former regulations, so the assessment became heavier. Tax which represents an act of intervention into the area of individual's private income goes a long way toward a regulation of the real income level of respective groups of a society. Structure of wealth of taxpayers is also ďifferenciated, eg. states of finances of taxpayers employing and not emploing wage workers have to be discriminated. Assessable excess income over zł 72 000 per annum is considered to be high. This opinion has to be a subject to verification based on price indices of consumer goods: foodstuffs and durables, as well as on influence of money depreciation on the increase of real burden of tax in case when progressive rates are being applied.polinfo:eu-repo/semantics/openAccessArtykuł