Reflections of fairness in the field of contemporary taxation

Fairness of taxation is one of the inevitable topics in the domain of evaluating the effects of taxation within the national framework. The path towards instituting fair taxation is burdened by many obstacles, which are particularly prominent in times of complex and changing socio-political and econ...

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Autor principal:	Dimitrijević Marina
Formato:	article
Lenguaje:	EN SR
Publicado:	Faculty of Law, Niš 2021
Materias:	taxation fair taxation general tax obligation (tax universality) equal distribution of tax load transformations of contemporary tax structures Law K
Acceso en línea:	https://doaj.org/article/b05422e8701244da8b6ed7bb6df79664
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spelling	oai:doaj.org-article:b05422e8701244da8b6ed7bb6df796642021-12-05T21:40:11ZReflections of fairness in the field of contemporary taxation0350-85012560-311610.5937/zrpfn0-33880https://doaj.org/article/b05422e8701244da8b6ed7bb6df796642021-01-01T00:00:00Zhttps://scindeks-clanci.ceon.rs/data/pdf/0350-8501/2021/0350-85012191015D.pdfhttps://doaj.org/toc/0350-8501https://doaj.org/toc/2560-3116Fairness of taxation is one of the inevitable topics in the domain of evaluating the effects of taxation within the national framework. The path towards instituting fair taxation is burdened by many obstacles, which are particularly prominent in times of complex and changing socio-political and economic trends. Given that each period has its own traps, the full content, true meaning and factual acceptance of fair taxation postulates have to be constantly reexamined. In that context, this paper examines fairness of taxation and its reflections in the sphere of contemporary taxation. Considering that fair taxation is a reliable support for building correct tax-law relations, the author provides a detailed analysis of fundamental requirements for its implementation, expressed in the form of general tax obligation (tax universality) and equal distribution of tax load. In particular, the author clarifies the occurrence of a relatively limited effect of the general tax obligation in contemporary conditions, caused by the existence of tax exemption and tax reliefs, and elaborates on the dimensions of horizontal and vertical equity in taxation. The paper also provides an in-depth examination of tax system transformations, achieved as a result of conducted tax reforms in the past few decades, with the aim of confirming the hypothesis about the dwindling significance of the ability-to-pay principle (paying taxes according to economic capacity) as a fundamental rule for modelling contemporary tax structures.Dimitrijević MarinaFaculty of Law, Nišarticletaxationfair taxationgeneral tax obligation (tax universality)equal distribution of tax loadtransformations of contemporary tax structuresLawKENSRZbornik Radova Pravnog Fakulteta u Nišu, Vol 60, Iss 91, Pp 15-30 (2021)
institution	DOAJ
collection	DOAJ
language	EN SR
topic	taxation fair taxation general tax obligation (tax universality) equal distribution of tax load transformations of contemporary tax structures Law K
spellingShingle	taxation fair taxation general tax obligation (tax universality) equal distribution of tax load transformations of contemporary tax structures Law K Dimitrijević Marina Reflections of fairness in the field of contemporary taxation
description	Fairness of taxation is one of the inevitable topics in the domain of evaluating the effects of taxation within the national framework. The path towards instituting fair taxation is burdened by many obstacles, which are particularly prominent in times of complex and changing socio-political and economic trends. Given that each period has its own traps, the full content, true meaning and factual acceptance of fair taxation postulates have to be constantly reexamined. In that context, this paper examines fairness of taxation and its reflections in the sphere of contemporary taxation. Considering that fair taxation is a reliable support for building correct tax-law relations, the author provides a detailed analysis of fundamental requirements for its implementation, expressed in the form of general tax obligation (tax universality) and equal distribution of tax load. In particular, the author clarifies the occurrence of a relatively limited effect of the general tax obligation in contemporary conditions, caused by the existence of tax exemption and tax reliefs, and elaborates on the dimensions of horizontal and vertical equity in taxation. The paper also provides an in-depth examination of tax system transformations, achieved as a result of conducted tax reforms in the past few decades, with the aim of confirming the hypothesis about the dwindling significance of the ability-to-pay principle (paying taxes according to economic capacity) as a fundamental rule for modelling contemporary tax structures.
format	article
author	Dimitrijević Marina
author_facet	Dimitrijević Marina
author_sort	Dimitrijević Marina
title	Reflections of fairness in the field of contemporary taxation
title_short	Reflections of fairness in the field of contemporary taxation
title_full	Reflections of fairness in the field of contemporary taxation
title_fullStr	Reflections of fairness in the field of contemporary taxation
title_full_unstemmed	Reflections of fairness in the field of contemporary taxation
title_sort	reflections of fairness in the field of contemporary taxation
publisher	Faculty of Law, Niš
publishDate	2021
url	https://doaj.org/article/b05422e8701244da8b6ed7bb6df79664
work_keys_str_mv	AT dimitrijevicmarina reflectionsoffairnessinthefieldofcontemporarytaxation
_version_	1718370964958347264

Reflections of fairness in the field of contemporary taxation

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