On (un)fair personal income tax. Reflections on the margin of Adam Mariański book: (Un)fair Polish personal income tax, Warsaw 2021, pp. 406.
DOI:
https://doi.org/10.18778/1509-877X.2022.04.02Keywords:
taxation, income tax, Polish tax system, principle of tax justice, principle of ability to payAbstract
The article discusses the book by A. Mariański (Un) fair Polish personal income tax. Apart from the comments of a review nature, the article contains a number of observations and opinions of the author on the key issues of income taxation, such as the principle of tax justice or the principle of the ability to pay. The issue of the jurisprudence policy of Polish tax courts in matters relating to income taxation was also discussed.
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