search query: @journal_id 1091 / total: 715
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| Author: | Zibert, F. |
| Title: | Stabilized taxation policy yes, redistributive one only in a limited scope |
| Journal: | Bancni vestnik
1996 : VOL. 45:6, p. 34-39 |
| Index terms: | |
| Freeterms: | tax policy, tax systems, taxation, diversification, economic aspect, economic policy, Slovenia, stabilization |
| Language: | slv |
| Abstract: | Modern taxation system trends move to a higher level of tax neutralism.Under stable economic conditions the executors of taxation policy try to bring to the lowest possible level the reductive effects of taxes in the areas of production and use of gross domestic product.The parliament and the government should avoid the differential treatment of taxpayers and taxables, otherwise reductive effects can be coupled with negative substitutive effects, which may have an additional long term negative effect on the level of possible output.In spite of the big positive innovations in the field of direct public taxes in the Republic of Slovenia, the taxation system continues to be to a certain extent archaic and shows elements of state regulation.The state attempts to solve too many of the social and economic problems by a differential (redistributive) policy of public taxes.In this way the tax system is deprived of its elements of social equity and economic neutrality.It is financially inefficient due to widely spread tax evasion. |
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