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- Title
SOCIAL AND POLITICAL PRINCIPLES OF TAXATION.
- Authors
DZHAFCHE, Sejdefa; HADJIKAMBER, Belma
- Abstract
Taxes today are regarded as instruments for social policy and policy of redistribution of income and wealth. Tax equality and equity represent essential components of a welfare state. Theoretical debates around the role of social and political principles in taxation in modern conditions obtain even greater significance. Today, almost all modern countries, aiming towards improved equity in taxation and achieving social equality, have incorporated the principles of equality and equity within the framework of constitutional norms. The principle of equality of citizens in front of the law, including the Tax law is in direct correlation with the principle of economic and social solidarity. The paper focuses on the principles of tax law which are in direct correlation with social equity.
- Subjects
TAXATION; TAX incidence; INCOME redistribution; SOCIAL cohesion; WEALTH distribution; SOLIDARITY
- Publication
Vizione, 2024, Issue 43, p51
- ISSN
1409-8962
- Publication type
Article