Инфлационират ли класическите принципи за справедливост на данъците?
Are the classical principles of tax fairness inflating?

Author(s): Emil Kalchev
Subject(s): Economy, National Economy, Business Economy / Management, Public Finances
Published by: Нов български университет
Keywords: taxes; fairness of taxation; principles of tax fairness
Summary/Abstract: Fairness is a key criterion for assessing the qualities of taxes. Although it is more of a philosophical concept, fairness is analyzed in microeconomic tax theory because if taxpayers are aware that the taxes they owe are fair, they would pay them, and conversely, they would seek to avoid or reduce them. Because of this, since ancient times, arguments have been developed that prove their just character. These arguments later crystallize into (normative) systems of principles that set the rules that taxes must conform to – if these principles are met, taxes are fair. Such a system was proposed by the classic of political economy Adam Smith, which are known to this day. The question arises, whether and to what extent they are still relevant or have they depreciated over time?

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