ROZWAŻANIA O WOLNOŚCI I GRANICACH OMNIPOTENCJI PAŃSTWA W ZAKRESIE OPODATKOWANIA W UJĘCIU EKONOMII KLASYCZNEJ
CONSIDERATIONS ON THE FREEDOM AND BORDERS OF STATE OMNIPOTENCY IN THE SCOPE OF TAXATION IN CLASSICAL ECONOMICS

Summary/Abstract: The article discusses the problem of borders of state omnipotency in the scope of taxation in the light of the views of classical economics. In case of tax relation, there is an unquestionable threat to the sphere of economic freedom. Classical economists, however, allowed tax interference by public authorities in the sphere of economic freedom. At the same time, they recognized that both individual freedom and state omnipotency with regard to taxation should not be absolute. The aim of the article is to present the concept of freedom and the limits of interference of public authorities in the economy through the tax system. The article was written on the basis of the subject literature, including source material. In conclusions, it was found that although the state has tax authority over an taxpayer there is no total sovereignty and arbitrariness in shaping tax burdens. By introducing taxes, it cannot violate fundamental economic rights and freedoms, distorting rational decisions of economic entities.

• Details
• Contents