Finanse, Rynki Finansowe, Ubezpieczenia

Summary: Purpose – The purpose of this article is to show the essence of the vertical and horizontal tax justice in the context of the linear and progressive rate of taxation of individual income. Study Methodology – To achieve the objective of this article implementation of descriptive methods was required, in particular, the analysis of the concept of vertical and horizontal justice in relation to the rate of personal income tax. In addition, the forms of personal income taxations was discussed adopted by Poland and other selected countries. A direct method was also used – questionnaires. In this article fragments of self-conducted study were quoted, from the years 2007–2017, to make a qualitative attempt to assess vertical and horizontal tax justice. Results – The results of the empirical study conducted on entrepreneurs and households appear to indicate that progressive tax system is more responsive to tax justice in respondents’ perceptions. The widespread acceptance of progress taxation indicates a strong sense of vertical justice in the Polish society, according to which higher taxes should be paid by the by the wealthier, and the income of the less prosperous should be taxed at a lower rate. Originality/value – The fundamental value of this publication is the analysis of personal income tax for vertical and horizontal justice. The originality is presented thanks empirical research conducted among economic entities and households.