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A Fair Tax (System) or an Ethical Taxpayer?

Author

Listed:
  • Tamás Bánfi

    (Corvinus University of Budapest)

Abstract

An interpretation of fairness based on the equal sacrifice principle is not clear; three taxation rules can be derived from it. Instead of searching for a fair tax system, ethical behavior of the taxpayer should be expected and set as a target. Ethical taxation can be encouraged and the propensity to pay taxes could be reinforced by abolishing the secrecy of individual and family tax returns, setting restrictions on cash operations which are associated with corruption, and gradually eliminating tax havens and offshore areas.

Suggested Citation

  • Tamás Bánfi, 2015. "A Fair Tax (System) or an Ethical Taxpayer?," Society and Economy, Akadémiai Kiadó, Hungary, vol. 37(supplemen), pages 107-116, December.
    • Handle: RePEc:aka:soceco:v:37:y:2015:i:supplement:p:107-116
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    File URL: http://www.akademiai.com/doi/pdf/10.1556/204.2015.37.S.7
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    More about this item

    Keywords

    fair taxation; the ability to bear public burden; tax fraud; ethical taxpayers;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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