Social taxes as an institutional basis of tax trust in the taxation system
The formation of a socially oriented economy depends on many factors, including the structure and types of national and local taxes. Among the taxes and fees defined by the Tax Code, a special place is occupied by a single social contribution or fee, the receipt of which depends on the level of trus...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Zhytomyr Polytechnic State University
2021-07-01
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| Series: | Економіка, управління та адміністрування |
| Subjects: | |
| Online Access: | http://ema.ztu.edu.ua/article/view/236809 |
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| Summary: | The formation of a socially oriented economy depends on many factors, including the structure and types of national and local taxes. Among the taxes and fees defined by the Tax Code, a special place is occupied by a single social contribution or fee, the receipt of which depends on the level of trust between the state, the employer and the employee.
The main purpose of applying such fees is to ensure social standards and provide various segments of the population with social services. The main advantage of these fees is the equivalence of exchange between taxpayers and funds over an appropriate period of time, taking into account the characteristics of the taxpayer, which potentially provides the maximum level of confidence in the long run. The practice of applying social fees shows problems in the implementation of social standards, and the violation of the balance of tax pressure to increase employers leads to an increase in the shadow economy. One of the institutional reasons is the creation of a virtual and antisocial economic system with its own features, aimed at maximizing the medieval principle of «laissez-faire», the prevalence of the principles of the model «Homo Economicus», the use of market institutions in all areas while gradually minimizing the role of the state subject with significant and detailed legally approved social standards of living. This contradicts, first of all, the European practice of applying social contributions, there is a loss of trust and time, which in turn increases the outflow of population from the country as taxpayers and consumers of goods. |
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| ISSN: | 2664-245X 2664-2468 |