A fair tax (system) or an ethical taxpayer?

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

PDF - Requires a PDF viewer such as GSview, Xpdf or Adobe Acrobat Reader


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
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
ID Code:2237
Deposited By: Ádám Hoffmann
Deposited On:23 Feb 2016 15:02
Last Modified:13 Dec 2021 09:05

Repository Staff Only: item control page


Downloads per month over past year

View more statistics