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The study is dedicated to the issue of tax justice in the context of the taxpayer’s economic capacity. Particularattention is paid to the impact of this capacity on the taxpayer’s actual tax burden and their actual situation duringthe application of tax law. Among other things, the study synthetically addresses issues related to the distinctivecharacteristics of tax law, international income taxation, and the influence of European Union law. The text alsoconcisely discusses the concepts of justice and tax justice.
Mateusz Tchórzewski (2024) studied this question.