Bánfi, Tamás (2015) A fair tax (system) or an ethical taxpayer? Society and Economy, 37 (s1). pp. 107-116. DOI 10.1556/204.2015.37.S.7
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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.
| Item Type: | Article |
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| Uncontrolled Keywords: | fair taxation, the ability to bear public burden, tax fraud, ethical taxpayers |
| JEL classification: | H20 - Taxation, Subsidies, and Revenue: General H26 - Tax Evasion |
| Divisions: | Faculty of Economics > Department of Finance |
| Subjects: | Finance |
| DOI: | 10.1556/204.2015.37.S.7 |
| ID Code: | 2237 |
| Deposited By: | Ádám Hoffmann |
| Deposited On: | 23 Feb 2016 15:02 |
| Last Modified: | 13 Dec 2021 09:05 |
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