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Fiscal Efficiency of Income Taxes

Summary/Abstract: Purpose – The aim of this article is to present the income tax in terms of conditions ensuring the efficiency and effectiveness of the implementation of their fiscal functions. Design/methodology/approach – For this purpose, there were made classification of taxes, discussed the importance of their fiscal function, presented the principles and techniques of tax features, advantages and disadvantages of income taxes, features, advantages and disadvantages of indirect taxes and their place in the tax system. There were also analyzed budget revenues from income taxes on the background of other taxes in the years 2006 to 2016. Findings – The said analysis shows that the role of income taxes in the tax revenues of the state budget is dominant, therefore, so the government should take care of the proper internal structure of indirect taxes in order to fulfill their functions efficiently and effectively. Originality/value – The conclusion is that only optimal and consistent form of taxes and coordinated action of the treasury services, which may limit the negative phenomena in the sphere of implementation of the objectives of fiscal policy, ie. the shadow economy, the use of transfer pricing and other activities in the area of illegal tax optimization and reduce the negative effect of incurring public levies by society.

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