Abstract
Tax policy is implemented by the tax system that is in force in a particular
state. The construction of taxes that create it makes it possible to implement
that policy to a different extent. The article is aimed at presenting how
some selected elements of the tax construction that the legislator can use
do that. The subject matter of the analysis is the personal income tax. It is
most susceptible to demands serving the assumed fiscal, social and economic
targets. All elements of the construction can be used here but the legislator
stresses some of them. They include the range of the tax, the system of tax
preferences and the tax rates. As far as the range is concerned, the legislator
tries to apply it to the possibly biggest number of entities so that the subjects
to the tax form a big base. It is also worth highlighting that one of the most
important functions of the tax is the regulation of the tax-payers’ income and
wealth, and the solutions used for its construction undoubtedly influence
the state of public finance and the level of fiscalism, and the functioning of
a particular economy.