Realizacja zasady sprawiedliwego opodatkowania w podatku dochodowym od osób fizycznych
Implementation of the principle of fair taxation in the individual income tax

Summary/Abstract: In this article the author discusses the issue related to the fulfillment of the principle of equal and fair taxation in terms of specific solutions in the construction of personal income tax as a tool of fiscal policy. ��He also describes the achievements of the theory of taxation in the tax rules, and then presents the trends observed in Poland in the use of tax-free amount and tax reliefs. In this context the author analysis the impact of these tax items on the level of income taxation and their significance for the effectiveness of achieving the socioeconomic objectives.

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