search query: @author Zibert, F. / total: 3
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| Author: | Zibert, F. |
| Title: | Shaded side of tax privileges |
| Journal: | IB revija
1995 : VOL. 29:10, p. 3-11 |
| Index terms: | |
| Freeterms: | public finance, tax policy, taxation, taxes, tax reliefs, Slovenia, tax reform |
| Language: | slv |
| Abstract: | A judgement of acceptable tax is depended upon numerous factors.In the article the author first of all deals with two of them.The first is equal distribution of tax burden among taxpayers, the second is based on requirement, how to reduce loss of production and employment which is consequence of transfer of financial resources from private to public use.Simultaneously, the author analyses a position and a part of tax exemptions and facilities with tax equity and tax efficiency.As tax equity is also ethical matter, the tax base is likely the earned income and another gotten property of taxpayer or his benefit from public sector.In the first case tax liability is determined by the ability to pay principle or by the equal sacrifice of taxpayer, while in the second case the equitable taxes are those which are proportional to benefit of public goods, consumed by taxpayer.The author ascertains that a principle of benefit is useful only by local taxes and contributions for social security.On the contrary, at state Ievel the government must to seek solutions of tax equity within the framework of concept of equal proportional sacrifice.The tax exemptions and facilities still more mist situation and mostly they become means of government for limiting freedom of people in the society.The tax privileges are not acceptable by tax efficiency too, for such different taxation at elastic demand reduces not only consumption and production but it also causes negative substitution effects in the economy what arc decreasing level of long term potencial product.For authors opinion only saving and investment tax facilities are acceptable at low level of economic development.On last tax reform choice of direct tax forms and elements of taxation in Slovenia in a high degree follows authors statements, while in the field of turnover tax normative and effective tax differences still exist. |
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