Fair taxation as a regional development driver

Taxes, whether they are direct or indirect ones, no doubts they are inseparably connected with doing business and with the obligation linked to the settling down tax liabilities owed to the state having been arisen during the accounting period. Taxes are perceived by the taxpayers, who have to pay them off, as an inevitable evil, but on the other hand they are the source of the financial capital for the state, which should return them back to the taxpayers. In the least the state should be active and showing initiative to allocate them in a fair manner, particularly to the health care area, education and state security. The state should reinvest the funds to those who create them in the form of public services. The state is not an efficient state when it cannot provide a high level of health care, proper education and security to its citizens. The scientific paper copes with tax policies in a global environment focusing on the regional development aspect. The objective of the paper is to highlight and compare several tax models of selected global economies, to analyze and assess them concentrating on real cases of mutual positive symbiosis of the state and entrepreneurs, sole-proprietors and employees in profit or non-profit entities supporting the removal of regional disparities.