The ethics of tax system Cover Image

Etyka i opodatkowanie – aspekt doktrynalny i normatywny
The ethics of tax system

Author(s): Paweł Grzybowski
Subject(s): Law, Constitution, Jurisprudence, Law on Economics
Published by: Wielkopolska Rada Młodzieży
Keywords: tax system;

Summary/Abstract: The following article will cover the issue of the realisation of tax system's ethic principles. After having presented general remarks on tax concepts developed over the years and having introduced authority figures with recognised expertise in the area of liberal tax concept, the author of the article will focus on the question of the guarantee of the ethical and fair tax system in the Constitution of Republic of Poland. He will stress the necessity of the realisation of ethical assumptions concerning law-making and law-applying in order to create coherent, just and characterised by its ethical value tax law system. He will also discuss the question of mentality and morality of both taxpayers and tax authorities, its influence on tax duties' execution, likewise the connection between the morality of those two antagonistic parties. The question of the rightness of movements and their programs developed by the science, vital to the realisation of the tax system's ethic principles, will be the main question coverd by the article.

  • Issue Year: 2012
  • Issue No: 3
  • Page Range: 59-71
  • Page Count: 13
  • Language: Polish