Dylemat sprawiedliwości podatkowej subiektywnej w perspektywie liniowej oraz progresywnej stawki podatkowej w świetle badań własnych
The Dilemma of the Subjective Income Tax Justice in a Linear Perspective and the Progressive Income Tax Scale in the Light of Self-Conducted Research

Summary/Abstract: The article deals with the issue of tax justice. The issue of tax justice has for years been a permanent part of tax education and tax practices. At the same time, it is an important and ongoing issue, because the results of previous experience point to the ambiguity of many issues, they also raise new questions. One of the dilemmas is the choice of the type of income tax rate. The purpose of the article is to point out the essence of tax justice in the context of the linear and progressive rate of personal income tax. The first part of the publication presents the principles of tax justice presented in the literature of the subject throughout history. The second part of the article attempts to assess the relationship between the tax rate and income disparities in selected countries using proportional and progressive taxation. In the final section are presented fragments of self-conducted research for the years 2007–2017 presenting opinions of respondents on the type of tax rate in relation to the idea of justice. Respondents’ responses were treated as subjective tax justice.

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