O ogólnych zasadach podatkowych

Abstrakt

The paper consists of two parts. The first presents a catalogue of general taxation principles that have been formulated by prominent theoreticians over the last two hundred years, starting from A. Smith, through D. Ricardo, J.S. Mill, A. Wagner, to F. Neumark and some Polish theoreticians. In the second part the author attempts to select some general, that is the main ones, out of many principles to which others would be subordinated as particular. This general tax principle is a postulate that the taxes, while securing monetary means to satisfy the overall social needs, at the same time should leave some means to satisfy the taxpayers' individual needs. An attempt to formulate a catalogue of tax principles should be preceded by a distinction between strict tax principles from non-tax principles. The latter should include, among other things, justice and equality.