Suchergebnisse
Filter
4 Ergebnisse
Sortierung:
A fair tax (system) or an ethical taxpayer?
In: Society and economy: journal of the Corvinus University of Budapest, Band 37, Heft s1, S. 107-116
ISSN: 1588-970X
An interpretation of fairness based on the equal sacrifice principle is not clear; three taxation rules can be derived from it. Instead of searching for a fair tax system, ethical behavior of the taxpayer should be expected and set as a target. Ethical taxation can be encouraged and the propensity to pay taxes could be reinforced by abolishing the secrecy of individual and family tax returns, setting restrictions on cash operations which are associated with corruption, and gradually eliminating tax havens and offshore areas.
Four proposals to increase the financing capacity of the state
In: Society and economy: journal of the Corvinus University of Budapest, Band 32, Heft 2, S. 221-228
ISSN: 1588-970X