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TomaszWołowiecLiteraturereview
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shingincomefromparticularsourcesofrevenuecoulddińer.Austriaintroduced
globalincometaxinitslandsin1896-1898.TePolishstateincometaxbeforethe
2ndworldwaraswellasthepresentpersonalincometaxarealsoglobalinnature.
OtherEuropeancountriesalsostartedtointroduceincometaxesintotheirtax
systemstryingtoobtainadditionalincometofinanceexpenditureduringthe1st
worldwar.
InFranceandtheNetherlandstheincometaxwasintroducedin1914,inBel-
gium-in1919.InFranceseveralsourcesofrevenueweredińerentiated.Tey
taxedrevenuesfromlaborandremunerationsandsocialbenefits,industrialand
commercialincomes,incomesfromfarming,revenuesfrommovablecapitaland
revenuesfromrealestate.Eachofthesecategorieswastaxedseparatelyandpro-
portionally.Teuniversalincometaxwasintroducedin1917andwasaprogres-
sivetax.In1948personalincometaxwasdividedintotwoparts,combiningtwo
taxsolutionsfrom1914and1917.Teproportionalratewasappliedtoparticular
categoriesofincomesandrevenues,inlinewiththe1914solutions(globalinco-
metax)andanadditionalprogressiveratewasintroduced,asin1917(scheduler
taxes).Aferthereformofthetaxsystemcarriedoutin1914-1917,thenon-fiscal
functionoftheincometaxincreasedduetotheintroductionofvarioussolutions
takingintoaccountthefamilyandpersonalsituationofataxpayer.Itwasnot
until1970thatthetaxationofparticularrevenueswasunified,integratinglegal
solutionsintogeneralpersonalincometax(Wołowiec,2008,p.188).
Teconceptofincomewasofvitalimportanceinthedevelopmentofincome
tax.Wecandińerentiatetwobasicconceptsofincome(Komar,1996).Tefirst
oneistheconceptofthetheoryofrevenuesourcesfocusedonregularinflow
ofeconomicvaluefromparticularsources,historicallylinkedtotheEnglishinco-
metax.Accordingtothistheory,taxableincomeisaregularsurpluscomingfrom
regularsources.Amuchbroaderconceptofincomeisońeredbythetheoryofnet
assetgrowthwhichcombinestaxableincomewiththegrowthofeconomicability
tospendtheincome,whetheritisregularorone-oń.Teessenceofthistheoryis
theeconomicabilityofagivenindividualobtainedinaspecifiedperiodoftime
andcalculatedbysummingallnetrevenues(incomes)andbenefits,evenone-oń
ones(suchasdonations,lotterywins,etc.),obtainedinonetaxyear(Krajewska
2012).Tepresentedtheoriessignificantlyinfluencedthedevelopmentofparti-
culartypesofincometax(Mastalski.1996,p.36).
Summingupourpresentationofhistoricalevolutionofincometaxesinthe
systemofpublictributes,wecandińerentiatethreebasictypesoftax:Roman(mi-
xed),German(global)andBritish(scheduler).TeRomantypewasahistorical
transitionfromrevenuetaxtoincometax(Kulicki,2006).Itsspecificfeaturelies
inthefactthatparticularpartsofincomearefirstplacedintaxschedulesandare
taxableaccordingtotheprogressiveorproportionalrate,andthenthegeneral
incomeisestablishedandtaxedaccordingtotheprogressiverate.Tistypeofin-
