Postulat sprawiedliwości podatkowej i jego implikacje
The postulate of tax fairness and its implications

Summary/Abstract: In tax doctrine, the thesis is accepted that the distribution of the tax burden should be “fair” and therefore tax law should be shaped in such a way as fairness dictates. There are a number of tax principles that can be seen as a realisation of the demand for fairness. However, whether tax policy can, by alluding to the idea of fairness, practically implement “fair” taxation is another matter. This has always been questionable. The history of fiscal thought shows that states, groups and individuals have often invoked “fairness” in public and private conflicts, in reformist and revolutionary struggles, and have generally legitimised their power with “fairness”. Among other things, philosophical issues underlie the consideration of tax fairness.

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