A fair tax (system) or an ethical taxpayer? Cover Image
  • Price 8.00 €

A fair tax (system) or an ethical taxpayer?
A fair tax (system) or an ethical taxpayer?

Author(s): Tamás Bánfi
Subject(s): National Economy, Ethics / Practical Philosophy, Economic policy, Public Finances, Fiscal Politics / Budgeting
Published by: Akadémiai Kiadó
Keywords: fair taxation; the ability to bear public burden; tax fraud; ethical taxpayers;

Summary/Abstract: 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.

  • Issue Year: 37/2015
  • Issue No: s1
  • Page Range: 107-116
  • Page Count: 10
  • Language: English