Abstract:
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.