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Teka Commission of Legal Sciences Polish Academy of Sciences Branch in Lublin

Vol. 14 No. 2 (2021)

Articles

The Development and Types of the Income Tax Construction

DOI: https://doi.org/10.32084/tekapr.2021.14.2-4  [Google Scholar]
Published: 2022-07-19

Abstract

Two basic types of income taxes have evolved in tax systems: tax cedular, also known as analytical tax, and global tax, also known as synthetic or unitary tax. Taxation of personal income has become and is one of the most important redistribution tools income of the population, allowing for the implementation of the principles of universality, justice (equality) and taxation of the so-called clean income (these three principles are the requirements of modern taxation income from natural persons in EU countries) and stimulating the desired behavior in the sphere of consumption. Therefore, income taxes have a significantly different impact on the distribution of income and wealth than taxes indirect.

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