Publication: Fair taxation of natural persons as a factor in the society development
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Authors
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Volume Title
Publisher
ASEM
Abstract
Description
SERDUNI, Serghei. Fair taxation of natural persons as a factor in the society development = Impozitarea echitabilă a persoanelor fizice ca factor de dezvoltare a societății. In: Strategii şi politici de management în economia contemporană [Resursă electronică]: conf. şt. intern., ed. a 6-a, 26-27 mar. 2021. Scientific committee: Ala Cotelnic [et al.]; organizing committee: Ion Negru [et al.]. Chişinău: ASEM, 2021, pp. 265-270. ISBN 978-9975-155-20-5 (PDF).
In order to build a stable and prosperous society, the principles of functioning of economic mechanisms and instruments must be in line with the objectives set. In this respect, there arises the dilemma which of the ethical-moral principles: equality or equity is the most appropriate and effective to use in the field of state economic policy. There are still millions of people who have the misconception that equity is the same as equality, but the truth is that they are different. Many theorists have considered equity as the foundation of a social order without which it would collapse. In this article we will address the principle of equality or equity with reference to the basic instrument of the redistribution of economic goods which is the taxation system. JEL: H 24.
In order to build a stable and prosperous society, the principles of functioning of economic mechanisms and instruments must be in line with the objectives set. In this respect, there arises the dilemma which of the ethical-moral principles: equality or equity is the most appropriate and effective to use in the field of state economic policy. There are still millions of people who have the misconception that equity is the same as equality, but the truth is that they are different. Many theorists have considered equity as the foundation of a social order without which it would collapse. In this article we will address the principle of equality or equity with reference to the basic instrument of the redistribution of economic goods which is the taxation system. JEL: H 24.
Keywords
tax, equity, fair tax system, income tax, social equity