Selected Social Policy Instruments in Relation to Tax Policy

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26482789%3A_____%2F18%3AN0000071" target="_blank" >RIV/26482789:_____/18:N0000071 - isvavai.cz</a>

Result on the web

<a href="https://www.mdpi.com/2076-0760/7/11/241" target="_blank" >https://www.mdpi.com/2076-0760/7/11/241</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.3390/socsci7110241" target="_blank" >10.3390/socsci7110241</a>

Result language

angličtina

Original language name

Selected Social Policy Instruments in Relation to Tax Policy

Original language description

Tax sovereignty is now an expression of the phenomenon of state power. In general, there is a widespread but also accepted view that a citizen is dependent on the state and the state is dependent on tax resources. The social status of a citizen in the state is of great importance; it affects the development of personality and, last but not least, reflects the degree of democracy acquired in a particular state. Various tax law measures for the benefit of the citizen are important for the identification of social behavior and are an attempt to improve certain ways of life. The aim and ambition of this article is to emphasize the tools of social policy (e.g., minimum wage, subsistence minimum, social right to work) that are related to the social function of taxing income. In this context, the authors deal with a social function of tax collection and imposing of taxes, justice in taxation, and point out social aspects of the system of taxes in the Slovak Republic. In this article, the authors present the attitudes of both critics and proponents. It also deals with tax justice, which is often a category subjective to the evaluator. The benchmarking attribute of tax collection should be that citizens will have the certainty of social justice in the state and will therefore pay attention to the minimum wage and subsistence minimum as an integral part of tax policy under the legal conditions of the Slovak Republic. All tax legislation, especially tax reform, is perceived with a certain sensitivity regarding tax subjects.

Czech name

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Czech description

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Type

J_SC - Article in a specialist periodical, which is included in the SCOPUS database

CEP classification

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OECD FORD branch

50902 - Social sciences, interdisciplinary

Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2018

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Social Sciences

ISSN

2076-0760

e-ISSN

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Volume of the periodical

7

Issue of the periodical within the volume

11

Country of publishing house

CH - SWITZERLAND

Number of pages

13

Pages from-to

241-253

UT code for WoS article

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EID of the result in the Scopus database

2-s2.0-85057055847