Optimum Individual Income Tax

Abstract

The aim of the present work is to present selected views of specialists in
financial law and economics on the desired shape taxation system, especially
corporate income tax. The author tries to do this in a clear way for lawyers
and economists as well as laypersons.
Firstly, the article discusses some demands for the taxation system made
by economists and presents short-term effects of taxation policy based on the
IS-LM model. Next, it presents selected opinions of the financial law doctrine
on income tax, especially corporate income tax. The article also contains
a description of selected institutions of American tax law and some proposals
to make use of American experiences in Poland.
The article is an attempt to take a wide approach to the issue of income
tax, especially corporate income tax, including economic opinions as well
as fiscal and legal views. Such a broad approach to the issue is a result of
a conviction that issues connected with taxation lie on the meeting ground
for interests of two sciences which seem to be very distant from each other:
law and economics.