POREZI KAO INSTRUMENTI SOCIJALNE POLITIKE
TAXES AS INSTRUMENTS OF SOCIAL POLICY

Summary/Abstract: Stressing a very complex role of the tax system and the conceptual-technical difficulties arising with regard to its realization, the author calls out attention to two basic questions relevant for social policy. The first one is the problem of social differences and the tax system; Speaking about differences coming to expression due to the principle of remuneration according to one’s work, the author critically assesses social dim ate or various suggestions and practice with regard to fiscal polity’s role in this domain. She is certain th at the fiscal policy plays very limited roles on this plane. She also poses the question whether the tax policy’s use is of any purpose at all. Pointing out that sorial differences can appear on the ground of corruption, bribe, illegal usurpation, misuses, etc, she considers that here too, the fiscal policy is, either quite inadequate, or it could be reduced on a particular penal policy.

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