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WAYSOFPERSONALINCOMETAXATIONHARMONIZATIONPROCESS
cometaxcanbefoundmostlyintaxsystemsofFrance,Italy,BelgiumorPortugal
(Gwiazdowski,2007).
AlsothePolishincometaxpaidin1950-1971byindividualsandlegalentities
whichwerenotunitsofsocialeconomywasofthisnature.Afertaxreformsin
1962,1963and1974thistaxationevolvedintotheGermantypeofincometax.
TeGermantypeofincometaxoriginatedinEastPrussiaandthenspreadintothe
Netherlands,Switzerland,AustriaandScandinaviancountries.Inthissystemthe
taxiscollectedfromglobal(general)income,regardlessofthesourceofobtained
revenues,usingtheprogressivetaxrate.IntheBritish(scheduler)typeofincome
tax,incomeisnotdeterminedglobally,butpartialincomesaresummed,specifi-
callydefinedintheso-calledschedules.Tesumofpartialincomesgivesthetotal
(consolidated)income.Partialincomesaretaxedaccordingtoproportionalor
progressiverates.Tetaxcollectedfromschedulerincomesistreatedasanordi-
narytax,contrarytothetaxcollectedfromgeneralincomeusingtheprogressive
rate,whichisthentreatedasanadditionaltax.Schedulesdetermineparticular
incomesverycasuistically,andthen,withinthemfurther(detailed)divisionofin-
comesintoparticulargroupstakesplace(Głuchowski1986&Wołowiec2008).
Teevolutionarydevelopmentofincometaxhasledtothedevelopmentofse-
veralspecificfeaturesdominatingcontemporarytaxsystems.Tefirstoneconsi-
stsinbasingtheincometaxconstructiononthetheoryofnetassetgrowth,which
ońersitsbroadunderstanding,and,whichisconnected,adaptingglobalinco-
measthebasisfortaxation(freeingtaxationfromsourcesofobtainingrevenue).
Acontemporaryversionofthetheoryofnetassetgrowthisthetheoryofmarket
income(originatingintheGermantaxdoctrine),accordingtowhichtheincome
ofaparticularentityistheassetgrowthgeneratedandperformedbythisentity
(James,Nobes,2012).Tismeansthatincomeisgeneratedonlyintheeconomic
turnover,asaneńectofhumanwork,investmentofcapital,thusexcludinginheri-
tance,donationsandotherextraordinaryincomes.Intaxationpractice,someele-
mentsofthetheoryofsourcesarealsoused,byexcludingincomesobtainedfrom
determinedsourcesfromgeneralincomeandtaxingthemaccordingtoaseparate
taxrate(usuallytheproportionalone)(Holmes,2001).
Incometaxbasedonthetheoryofsources(scheduler)ońersfar-reachingpo-
ssibilitiesofindividualizing(personalizing)taxationbydeterminingitssizetonot
onlythesizeofincomesbutalsototheirsources(Holmes,2001).Tisisespecially
visibleintheBritishincometax.Teconceptofthistaxisclosertotheessence
ofincometaxthantheconceptoftaxbasedonthetheoryofnetassetgrowth,
whichońerspossibilitiesofimplementingtheprinciplesofequalityandtaxju-
stice(Litwińczuk,2009).Inthe20thcentury,inanattempttoimplementthese
principles,revenuetaxeswerebeingreplacedwithincometaxes.Teadvantage
ofschedulerincometaxesisthattheyallowtoadjustthetaxationmethodandtax
ratestothenatureofparticularincomegroups.Tisconstructionprovidesgene-
