Sprawiedliwość czy równość opodatkowania - czy możliwe jest sprawiedliwe opodatkowanie? Perspektywa psychologiczna i ekonomiczna

Abstract

A lot of recent research in the field of economic psychology has investigated whether the objective and subjective tax justice affects the tax payers behaviour, especially the tax evasion. This article presents main factors that influence the perception of the tax justice and the most influential economic and psychological tax justice theories. The author also analyzes the relations between tax justice and tax equality.