SOCIAL AND WELFARE FUNCTIONS OF TAXATION IN THE INCOME TAX CONSTRUCTION
Journal Title: Globalization, the State and the Individual - Year 2014, Vol 4, Issue
Abstract
The most important feature of income tax is that it is a tax which can best implement the principle of taxation eąuity. The tax is constructed in а way which allows to take into account the personal features of a taxpayer as far as subject ability to pay the tax is concemed, personal features of a taxpayer affecting their ability to pay taxes (tax capacity). Tax capacity is a principle derived from the rule of payment possibilities stating that each Citizen should participate in generał tax burden and pay taxes proportionally to their individual payment possibilities.
Authors and Affiliations
Pawel Pavlov, Tomasz Wołowiec, Daniela Palaśćakova
Keywords
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