Evolucija pravičnosti poreza: Od načela finansijske teorije do globalnog koncepta oporezivanja - Evoluti on of Tax Fairness: From Principle of Finansial Theory to Global Taxati on Concept
Journal Title: Godisnjak Fakulteta pravnih nauka - Year 2017, Vol 7, Issue 7
Abstract
Principle of tax fairness belongs to social-politi cal principles of fi nancial theory. Its applicati on in tax systems of modern countries should ensure a uniform taxati on “between the equals” and a redistributi on 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 verti cal tax fairness is ensured in a way that individuals are taxed in accordance with their economic force, meaning that the be er off should pay higher taxes. Globalisati on of fi nancial and economic fl ows has caused a transforma- ti on of principle of tax fairness from nati onal principle necessary for designing a fair nati onal tax system into a global concept of fair taxati on, that should ensure a fair distributi on of tax burden between countries. Načelo pravičnosti poreza svrstava se u socijalno-politička načela fi nansijske teorije. Njegova primjena u poreskim sistemima savremenih zemalja treba da osigura ravnomjerno oporezivanje „između jednakih“ i redistribuciju dohotka i bogatstva „između nejednakih“ pojedinaca. Horizontalna pravičnost poreza podrazumijeva da se „jednaki oporezuju jednako“, odnosno da osobe sa istom ekonomskom snagom (dohotkom, prihodima, imovinom) trebaju u istoj mjeri doprinositi državi za javna dobra i usluge koje zauzvrat dobija od nje. Vertikalna pravičnost oporezivanja se osigurava na način da se pojedinci oporezuju u skladu sa njihovom ekonomskom snagom, što znači da bogati ji pojedinci treba da plaćaju veće poreze. Era globalizacije fi nansijskih i ekonomskih tokova dovela je do transformacije načela pravičnosti poreza iz nacionalnog načela, nužnog za kreiranje pravičnog nacionalnog poreskog sistema, do globalnog koncepta fer oporezivanja, koji bi trebao osigurati pravičnu podjelu poreskog tereta između zemalja.
Authors and Affiliations
Dinka Antić
Keywords
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- EP ID EP244685
- DOI 10.7251/GFP1707146A
- Views 92
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