文章基本信息

标题：Evolution of Tax Fairness: From Principle of Finansial Theory to Global Taxation Concept // Evolucija pravičnosti poreza: Od načela finansijske teorije do globalnog koncepta oporezivanja
本地全文：下载
作者：Dinka Antić
期刊名称：ГОДИШЊАК ФАКУЛТЕТА ПРАВНИХ НАУКА
印刷版ISSN：2232-9684
出版年度：2017
卷号：7
期号：7
页码：146-162
DOI：10.7251/GFP1707146A
摘要：Principle of tax fairness belongs to social-political principles of financial theory. Its application in tax systems of modern countries should ensure a uniform taxation “between the equals” and a redistribution of income and wealth “between the unequals”. The horizontal tax fairness implies that the “equals should be taxed equally”, meaning that the individuals with the same economic force (income, revenue, property) should contribute in equal way to the state for public goods and services received in return. The vertical tax fairness is ensured in a way that individuals are taxed in accordance with their economic force, meaning that the better off should pay higher taxes. Globalisation of financial and economic flows has caused a transformation of principle of tax fairness from national principle necessary for designing a fair national tax system into a global concept of fair taxation, that should ensure a fair distribution of tax burden between countries.
关键词：načelo pravičnosƟ poreza;pravično oporezivanje.