Tax Fairness Principles - Possibilities of Measurement

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Tax Fairness Principles - Possibilities of Measurement

Popis výsledku v původním jazyce

Since Adam Smith and his Canons of Taxation, tax fairness has been understood as one of the most important principles that a good tax system should be based on. There are at least two different approaches to the tax fairness - ability-to-pay principle emphasizing the role of tax progressivity, and benefit principle emphasizing benefits from public goods. Application of these principles can undoubtedly have various influences on an economy. Empirical analyses are desirable, but there is a problem of suitable quantitative approximation of such issues. The aim of the paper is thus to find such measures that could be used in empirical analyses to approximate tax fairness principles application. We suggest proxies based on Gini coefficient and a kind of tax to-expenditure ratio.

Název v anglickém jazyce

Tax Fairness Principles - Possibilities of Measurement

Popis výsledku anglicky

Since Adam Smith and his Canons of Taxation, tax fairness has been understood as one of the most important principles that a good tax system should be based on. There are at least two different approaches to the tax fairness - ability-to-pay principle emphasizing the role of tax progressivity, and benefit principle emphasizing benefits from public goods. Application of these principles can undoubtedly have various influences on an economy. Empirical analyses are desirable, but there is a problem of suitable quantitative approximation of such issues. The aim of the paper is thus to find such measures that could be used in empirical analyses to approximate tax fairness principles application. We suggest proxies based on Gini coefficient and a kind of tax to-expenditure ratio.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50206 - Finance

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

Conference Proceedings of the 5th International Scientific Conference Taxes in the World

ISBN

978-80-905405-1-4

ISSN

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e-ISSN

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Počet stran výsledku

9

Strana od-do

61-69

Název nakladatele

European Association Comenius o.s.

Místo vydání

Brno

Místo konání akce

Vídeň

Datum konání akce

10. 12. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000461004000007