The Importance of Tax Fairness in a National Economy

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F15%3A86094864" target="_blank" >RIV/61989100:27510/15:86094864 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
The Importance of Tax Fairness in a National Economy
Original language description
Principles of effectiveness and fairness are not often considered as complemented in economic theory. Regarding the tax systems there is no difference and situation appears to be more ambiguous. Hence, this contribution focuses on relation between tax fairness and tax effectiveness. The dynamic panel model of OECD countries in the period from 2000 to 2012 is employed. Taxes fairness is based on two approaches. The first one is the ability-to-pay principle and the second one is the benefit principle. Theresults suggest that governments should reconsider their attitude to more mainstream tax fairness principle which is the ability-to-pay. Especially leftwing European parties, which often deny benefit principle to be fair, should do so. On the other hand, more liberal approach to tax fairness appears to increase the tax effectiveness and the economic growth.
Czech name
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Czech description
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Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Innovation Management And Sustainable Economic Competitive Advantage: From Regional Development To Global Growth, Vols I - Vi, 2015
ISBN
978-0-9860419-5-2
ISSN
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e-ISSN
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Number of pages
10
Pages from-to
230-239
Publisher name
IBIMA
Place of publication
Norristown
Event location
Madrid
Event date
Nov 11, 2015
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000366872700024

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