<jats:p>The subject. The research covers analysis of legal regulation that sets the increased tax rate
instrument and the comparison of this instrument with other similar legal instruments.
The purpose of the article is to clarify the content of the increased tax rate as legal instrument
of taxation, its place in the general tax system, as well as the assumptions and objectives of
the application thereof. The authors dare to confirm or disprove hypothesis that increased tax
rates can be considered as specific punitive measure applied to taxpayers.
The methodology of the research includes the analysis of Constitution and legisl...