Since 2014
A few thoughts on fair taxation
Periodica Polytechnica Social and Management Sciences
View Archive Info| Field | Value | |
| Title |
A few thoughts on fair taxation
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| Creator |
Bánfi, Attila
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| Subject |
fair; taxation; royalties; property; estate duty; ecological footprint.
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| Description |
The article is introducing the concept of efficient and fair (just) taxation and its effect on the economy, while it also discusses it why it is difficult to reach an optimal tax system in Hungary. In the subsequent sections, several seemingly arbitrarily chosen types of taxes are introduced, in order to show how they can be used to create or to contribute to an optimal tax system. In addition, the article describes it shortly, either why they are not working properly at the moment or when they were discussed or introduced in the past, what kinds of mistakes occurred or mismanagement happened. The article discusses the following taxes: royalties due to state, property tax, estate duty (inheritance tax).
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| Publisher |
Budapest University of Technology and Economics
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| Date |
2011-01-01
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| Type |
info:eu-repo/semantics/article
Peer-reviewed Article info:eu-repo/semantics/publishedVersion |
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| Format |
application/pdf
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| Identifier |
http://www.periodicapolytechnica.org/so/article/view/1583
10.3311/pp.so.2011-2.03 |
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| Source |
Periodica Polytechnica Social and Management Sciences; Vol. 19, No. 2 (2011); 67-73
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| Language |
eng
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| Relation |
http://www.periodicapolytechnica.org/so/article/view/1583/901
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| Rights |
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). As soon as the paper is accepted, finally submitted and edited, the npaper will appear in the "OnlineFirst" page of the journal, thus from this point no other internet-based publication is necessary
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