Flat Tax - an unfair system of taxation?

Essay from the year 2009 in the subject Philosophy - Practical (Ethics, Aesthetics, Culture, Nature, Right, ...), grade: 1,7, University of Bayreuth, language: English, abstract: Some European countries, especially in Eastern Europe, for example the Czech Republic and Slovakia, recently introduced a 'flat tax' system. Furthermore in other European countries like Germany and Switzerland there are controversial discussions about introducing a flat rate tax system. The aim of this essay is to analyse a flat rate tax system and to try to figure out if a flat rate tax system is indeed inferior to a progressive tax rate system with respect to justice in taxation.