THE TAX PAYING SYSTEM AND INDIVIDUAL PERCEPTION
THE TAX PAYING SYSTEM AND INDIVIDUAL PERCEPTION

Summary/Abstract: Adaptation and development of fiscal policies, in accordance with the typology of the taxpayer represents the main purpose in order to insure the social welfare without having a major impact on the individual or family. Therefore, the need of "optimal taxation" can be satisfied only when public goods and services meets the highest quality in all spheres of human life. The economic education of individual about taxation is the best way to make him aware of being a tax payer. In order to understand the tax system as a whole and to optimize it to the extent of reality it is necessary to analyze the sociological and psychological dimension that a tax system produces on the individual. The individual becomes the most important link in the tax system, playing a dual role as a beneficiary and financier. An optimum formula of welfare state from economical perspective involves the delivery of high quality products/goods, well understanding of the tax system and contributions, transparency when it comes about the entire flow of fees and taxes, in order the individual to understand when and how he will get benefits of what his paying.

• Details
• Contents