Wybrane aspekty sprawiedliwości opodatkowania i ekonomicznej efektywności

The article analyses issues of tax justice from the perspective of objective and subjective criteria used in its evaluation, and the relationship between economic effectiveness and redistributive justice. The main proposal is that it is difficult to identify the criteria defining the tax burden of individual taxpayers that assure a just redistribution of income and an effective allocation of resources. This means that justice can have different interpretations, be based on different principles and value systems, proof of which can be found in the existence of multiple hypotheses regarding the shape of the welfare curve