Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Refine search results

Journals help

  1. 1 Economic Themes

Authors help

  1. 1 Đorđević M.

Years help

  1. 1 2015

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  coefficient distributive
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1

Satisfying the Principle of Fairness in Consumption Tax / Zadovoljenje Principa Pravičnosti u Oporezivanju Potrošnje

100%
Đorđević M.
Economic Themes
|
2015
|
vol. 53
|
issue 1
37-50
EN
Consumption taxes have an important place in the tax systems of modern states. They provide a large amount of revenue for the state budget. However, they are generous, but they are very regressive. It is a bad characteristic. The regressivity problem of the tax burden implies that the consumption tax is burdensome for the population with lower income. They pay similar tax rate as people with high income. The aim of this paper is to point to the existence of the problem of regressivity in underdeveloped and developed countries. This paper analyses the possibilities of reducing this problem in order to satisfy the principle of fairness in taxation.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.