The article discusses how personal income tax can be fair and help balance public expenses. It explains that in Croatia, taxes are based on fairness and equality, aiming to reduce the impact of regressive taxes like VAT. The paper looks at different types of income, tax rates, and credits to find the best way to distribute the tax burden fairly. It mentions that some countries in Eastern Europe use a flat tax system to increase fairness. The main goal is to analyze how personal income tax can be used to achieve both fiscal and social objectives.