Sprawiedliwość opodatkowania a ekonomiczna efektywność – wybrane aspekty
Tax justice in taxing and economic effectiveness

Summary/Abstract: The article analyzes issues of tax justice from the perspective of objective and subjective criteria and its evaluation, and the relationship between effectiveness and redistributive justice. The main proposal is that it is to identify the criteria defining tax burden of individual taxpayers that assure a just redistribution of income and an effective allocation of resources. This means that justice can have different interpretations, be based on different principles and value systems, proof of which can be found in the existence of multiple hypotheses regarding the shape of the welfare curve. As a result, and being different from the economic effectiveness criterion, the justice criterion is of subjective nature. The analysis conducted in this article allows for a thesis to be formulated: economics deals much more easily with the issue of effectiveness rather than widely understood justice.

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