Opodatkowanie pracy. Między optymalizacją a sprawiedliwością systemu podatkowego
Taxation of labor. Between optimization and justice of the taxation system

Summary/Abstract: This article addresses issues related to the controversy regarding the amount of taxation of labor as a production factor. The theory of choice of factors of production is based on the principle of uniformity of fiscal burden imposed on these factors. On this basis, a catalog of tax justice principles was created, which is a postulate of the construction of an efficient tax system. At the same time, tax optimization research demonstrates the validity of preferential capital taxation, at the expense of high taxation of labor. The tax system in Poland prefers fiscal capital, at the expense of labor. From the point of view of fiscal needs of the state budget the situation is correct. However, the question remains about the long-term effects of this kind of fiscal policy.

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