CZYNNIKI OKREŚLAJĄCE PROGRESYWNOŚĆ OPODATKOWANIA DOCHODÓW OSOBISTYCH

Abstract

The article attempts to identify the basic circumstances indicating a need to preserve the current progressive income tax. Some economic, political, ethical and social arguments are provided in favour of tax progressiveness. The article focuses on the relations between tax scale, the taxpayers’ economic situation and tax progressiveness, allowing for the division into technical factors concerning the legal structure of tax scale and economic factors concerning the taxpayers’ economic situation.