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
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- EP ID EP517762
- DOI 10.5604/01.3001.0013.0023
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