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The aim of the article is to evaluate whether the construction of the income tax in Poland indicates the implementation of the principles of social justice to which Article II of the Constitution of the Republic of Poland refers. In order to achieve the pursued objective of the paper, it was analyzed how the amount of the income that is not the subject of individual income tax and the poverty lines in the years 1995-2017 related to each other. The above relationships were compared with relationships in selected co...