Pridržavanje principa pravičnosti u provedbi porezne reforme s osvrtom na (ne)pravičnost poreza na dodatnu vrijednost
Adherence to the Principle of Equity in the Implementation of Tax Reform with Reference to the (In)equity of Value Added Tax

Summary/Abstract: “Until now, financial science hasn’t given a response on a sequence of questions that are being asked during a search for solution, how to reach redistributive function of tax in praxis - in which period of time and up to which level. Namely, required redistributive effects in the economic power of tax payers can be reached in shorter period of time through application of higher tax rates or in the longer time period through use of lower tax rates”. Taxation equity means that all tax payers are liable to pay taxes according to their taxable capacity. With the aim of taxation equity contemporary states apply unequal treatment toward unequal taxpayers in respect to their taxable capacity. As a rule, on certain category of tax payers, with lower economical power, respectivelly taxable capacities, certain scope of tax benefits and tax exemptions is being applied, while on certain categories of tax payers, who are more powerful in the economical sense, progressive taxation is being applied. Correction of inequity of value added tax is, in limited extent, possible to realize using differentiate tax rates, full and/or partial tax exemptions, but in order to reach social justice as a final point of taxation proces, very often non-fiscal instruments are being used respectively use of social politics measures.

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