SPRAWIEDLIWOŚĆ DYSTRYBUTYWNA I KOMUTATYWNA W SYSTEMIE PODATKOWYM: UJĘCIE TEORETYCZNO - EMPIRYCZNE

Katarzyna Lewkowicz-Grzegorczyk; Aneta Kargol-Wasiluk

doi:10.31648/cetl.12617

Published: 2026-10-04

Vol. 51 No. 3 (2026)

DISTRIBUTIVE AND COMMUTATIVE JUSTICE IN THE TAX SYSTEM: A THEORETICAL AND EMPIRICAL OVERVIEW

Katarzyna Lewkowicz-Grzegorczyk , Aneta Kargol-Wasiluk

Civitas et Lex

Section: Varia

https://doi.org/10.31648/cetl.12617

Abstract

This article focuses on analysing distributive and commutative justice in the tax system, with a particular emphasis on arrangements in Poland. It attempts to answer the question of the degree to which the modern tax system applies both principles of justice and the conflicts and compromises involved in their application. Analysing the fairness of tax systems is particularly significant in relation to countries that have undergone profound systemic transformation. Since the early 1990s, Poland has consistently restructured its tax system, combining elements of progressive income taxation with an elaborate system of indirect and local taxes. Redistributive mechanisms have been introduced, such as a progressive personal income tax and a system of allowances and exemptions. However, value added tax plays an important role in the structure of public revenue, characterised by neutrality and unity of rates, yet showing features of regressivity.

Keywords:

tax justice, J. Rawls, F. von Hayek, tax system, income tax, VAT

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Lewkowicz-Grzegorczyk, K., & Kargol-Wasiluk, A. (2026). DISTRIBUTIVE AND COMMUTATIVE JUSTICE IN THE TAX SYSTEM: A THEORETICAL AND EMPIRICAL OVERVIEW. Civitas Et Lex, 51(3), 89–103. https://doi.org/10.31648/cetl.12617

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Katarzyna Lewkowicz-Grzegorczyk

k.grzegorczyk@uwb.edu.pl

Affiliation:

a:1:{s:5:"pl_PL";s:26:"Uniwersytet w Białymstoku";} Poland

Aneta Kargol-Wasiluk

https://orcid.org/0000-0003-1915-2840

Affiliation:

Uniwersytet w Białymstoku Poland