RASPRAVA O REŠAVANJU SOCIJALNIH RAZLIKA U DRUŠTVU OPOREZIVANJEM CELOKUPE IMOVINE
DISCUSSION ON THE SOLUTION OF SOCIAL DIFFERENCES IN SOCIETY BY TAXING THE ENTIRE PROPERTY

Summary/Abstract: In this paper, authors consider the concept of property from the aspect of taxation and associate it with the principles of justice and equality of citizens who make up one community. The paper rely on the discussion of the social contract as well as the work of Loka and Hobs, who considered the formation of the social community, the theory of natural law and the distinction between equality and freedom, and on the basis of their guidelines, the authors try to define the path towards social well-being. This path to social well-being should be based on an adequate distribution of wealth as well as taxation of it. Only with just treatment, even the one where Justice is based on the theory of natural law, one can speak of the welfare society. The authors argue that fair taxation cannot affect the resolution of social differences in society and in the work they have come to deny this attitude and at the same time confirm the alternative hypothesis that there are at least some aspects in which the solution of social differences can be achieved by taxing the entire property of both, physical and legal entities.

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