The Importance of Tax Fairness in a National Economy

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The Importance of Tax Fairness in a National Economy

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

The Importance of Tax Fairness in a National Economy

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

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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Počet stran výsledku

10

Strana od-do

230-239

Název nakladatele

IBIMA

Místo vydání

Norristown

Místo konání akce

Madrid

Datum konání akce

11. 11. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000366872700024