Zasady podatkowe A. Smitha jako kryterium oceny podatku liniowego
Adam Smith’s Tax Principles as a Criterion for Evaluation of Flat Tax

Summary/Abstract: The subject of the paper is the flat tax. The terms “tax” and “tax system” were explained. The classic tax principles proposed by Adam Smith which pertained to taxpayers but were addressed to tax authorities were discussed. An attempt was made to answer the question whether the flat tax is a tax calculation method that protects the interests of taxpayers and complies with the criteria proposed by Adam Smith. The article is an attempt to transpose old thoughts and ideas into the contemporary tax circumstances.

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