TAXATION OF THE REAL ESTATE AND A RULE OF TAX JUSTICE (SELECTED THEORETICAL PROBLEMS)
Journal Title: International Journal of Legal Studies ( IJOLS ) - Year 2018, Vol 4, Issue 2
Abstract
The criterion of objective (horizontal and vertical) fairness is problematic because it is difficult to decide which groups should pay higher taxes and how much these taxes should be higher. Despite numerous controversies, economists agree on two issues. First, the net effect of taxes should be progressive, i.e. the distribution of income after taxes should be less varied than before tax. Secondly, the surpluses obtained should be distributed to increase the income of more talented or poor people. The necessity to indicate the group, to which this surplus would be hit, causes another theoretical and practical problem.<br/><br/>
Authors and Affiliations
Mariusz Paździor, Tomasz Wołowiec
Keywords
Related Articles
- EP ID EP517762
- DOI 10.5604/01.3001.0013.0023
- Views 69
- Downloads 0
SOFT MONETARY CENTRAL BANKING POLICY AND A PLAN FOR RESPONSIBLE DEVELOPMENT AS MAIN INSTRUMENTS OF THE IN-TERRENISTIST POLICY FOR ACTIVITY OF GROWTH IN GOSPEL IN POLAND
At the beginning of the 1990s, due to the commercialization and privatization of many business entities, the processes of economic globalization of the Polish economy, including transformed financial markets, were intens...
ROZPORZĄDZENIE JAKO AKT PRAWA POWSZECHNIE OBOWIĄZUJĄCEGO WYDAWANY W CELU WYKONANIA USTAWY
Rozporządzenia wydawane są przez organy wskazane w Konstytucji, na podstawie szczegółowego upoważnienia zawartego w ustawie i w celu jej wykonania. Upoważnienie powinno określać organ właściwy do wydania rozporządzenia i...
NOWELIZACJA USTAWY «O BANKACH I DZIAŁALNOŚCI BANKOWEJ» REPUBLIKI UZBEKISTANU
Ten artykuł analizuje treść nowelizacji ustawy Republiki Uzbekistanu "O bankach i działalności bankowej", określa charakterystyczne cechy ustawy, propozycje i zalecenia. W artykule zawarto również analizę innych publikac...
BANGLADESH NATIONAL ADOLESCENT HEALTH STRATEGY, A STEP TO ACHIEVE SUSTAINABLE DEVELOPMENT GOALS BY 2030: A POLICY ANALYSIS AND LEGAL BASIS
This paper aims to critically assess the adolescent focused policies and plans of Bangladesh of the last two decades. Another aim of this article is to check how the latest National Adolescent Health Strategy (NAHS) is...
LEGAL AND ECONOMIC ASPECTS OF PROPERTY TAXATION IN THE EUROPEAN UNION
A property tax (or millage tax) is a levy on real estate that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the real estate property is located; it may be paid to...