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

Monika Pasternak-Malicka


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.


tax justice; tax rules; subjective and objective approach to tax justice

Full Text:

PDF (Język Polski)


Blaug M., Teoria ekonomii. Ujęcie retrospektywne, PWN, Warszawa 2000.

Cohen A.J., Stuart C., On Progressive Taxation, [w:] R.A. Musgrave, A.T. Peacock (eds.), Classic in the Theory of Public Finance, St. Martin’s Press, New York 1958.

Eurostat, Gini coefficient of equivalised disposable income (source SILC), marzec 2017, http// [dostęp: 10.03.2017].

Famulska T., O sprawiedliwości podatkowej, [w:] Szkice o finansach. Księga jubileuszowa prof. zw. dr hab. Krystyny Znanieckiej, Wydawnictwo Uniwersytetu Ekonomicznego w Katowicach, Katowice 2012.

Gomułowicz A., Małecki J., Podatki i prawo podatkowe, LexisNexis, Warszawa 2013.

Mill J.S., Zasady ekonomii politycznej, t. 2, PWN, Warszawa 1966.

Neumark F., Finanzprobleme der Steuerprogression, [w:] Wirtschafts- und Finanzprobleme des Interventionsstaates, Tübingen 1961.

Owsiak S., Finanse publiczne. Teoria i praktyka, PWN, Warszawa 2013.

Rawls J., Teoria sprawiedliwości, PWN, Warszawa 1994.

Ricardo D., Zasady ekonomii politycznej i opodatkowania, PWN, Warszawa 1957.

Say J.B., Traktat o ekonomii politycznej, PWN, Warszawa 1960.

Smith A., Badania nad naturą i przyczynami bogactwa narodów, PWN, Warszawa 2003.

Sosnowski M., Znaczenie zasad podatkowych dla systemu podatkowego, „Zeszyty Naukowe Uniwersytetu Szczecińskiego”, nr 708, „Finanse, Rynki Finansowe, Ubezpieczenia” 2012, nr 52.

Szczodrowski G., Polski system podatkowy, Wydawnictwo Naukowe PWN, Warszawa 2007.

Szczodrowski G., Polski system podatkowy. Strategia transformacji, Wydawnictwo Uniwersytetu Gdańskiego, Gdańsk 2002.

Taxation trends in the European Union, Eurostat Statistical Books, Taxation and Customs Union 2015.

Young H.P., Equity: In Theory and Practice, Princeton University Press, Princeton 1995.

Data publikacji: 2018-02-27 16:38:13
Data złożenia artykułu: 2017-05-11 02:27:50


Total abstract view - 1092
Downloads (from 2020-06-17) - PDF (Język Polski) - 0



  • There are currently no refbacks.

Copyright (c) 2018 Monika Pasternak-Malicka

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.