PERSONAL INCOME TAX RATE IN THE LIGHT OF THE POSTULATES OF FAIR TAXATION
PERSONAL INCOME TAX RATE IN THE LIGHT OF THE POSTULATES OF FAIR TAXATION

Summary/Abstract: Purpose - The aim of this article is to assess the flat rate and progressive personal income tax rate in the aspect of tax fairness. Research method - To achieve the aim, the use of a direct method - a questionnaire was required. The results of empirical research from years 2009-2024 conducted in the Podkarpackie Voivodeship are presented. These studies have been carried out systematically since 2009, excluding 2021 - due to the Covid-19 pandemic and difficulties in directly reaching respondents. Every year, 1,300 surveys are sent to households, but the level of their return varies, which caused the different research samples in the period 2009-2024. Results - Among the people participating in the study, there was a predominance of supporters of progressive taxation as a form which is more consistent with fair taxation in the opinion of the respondents. The widespread acceptance of tax progression indicates a strongly rooted sense of vertical justice in Polish society, according to which, higher taxes should be paid by the richer, while the income of less wealthy people should be taxed at lower rates. Originality / value / implications / recommendations - The article presents the essence of tax fairness, which has had a permanent place in tax science and tax practice for years. It is an important and still topical issue, because the results of the previous experience indicate that many issues are debatable, but also raise new questions. The choice of the type of income tax rate is one of the dilemmas. The results of our own research indicate high social support for a progressive income tax rate. In the future, it is necessary to continue research in the identified area.

• Details
• Contents