现代税制中的种姓制度

B. Kálmán, G. Loskorikh, G. Pataki
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引用次数: 0

摘要

本文考察了现代动态发展的税收-金融机构的最古老的形式之一。税收从人类历史上就存在了。它们的作用主要是弥补国家在履行其公共职能时所产生的财政成本。因此,它们起到了再分配的作用。税收通常被认为是一种迫使商业实体向国家倾斜的形式,而低水平的支付意愿是很常见的。最可能的原因之一可能是所缴税款的退还没有立即或在一定的预测期内到来,特别是,在许多情况下,甚至没有以有形形式返还。因此,许多纳税人觉得他们的纳税是徒劳的。在本文中,作者从三个层面考察了这个问题:公民、商业实体和跨国公司。这一群体的特征和因素在所有三个层次上都有定义。根据致力于国家税收道德问题的国际研究结果,对公民的纳税意愿进行了调查。这项国际研究的预期目标和结果将是发展一种更透明、统一的税收制度(在这种情况下更难避免税收负担)。作者分析了纳税意愿和纳税人试图减少税前金额的方式,或者,如果可能的话,完全消除税收风险。在这个问题上,公民个人的前景最渺茫。企业的回旋余地已经大得多,其特点是有几种方法可以减少企业层面的纳税规模。研究表明,跨国公司在这一领域拥有最多的机会。获取巨额利润的诱惑往往超过了基本的道德考虑。根据所得的结果,作者形成了现代税收等级制度的理论,并确定了其进一步运作的可能前景。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Modern caste system in taxation
The article examines the modern dynamic development of taxation - one of the oldest forms of financial institutions. Taxes have existed since the very history of society. Their role is mainly to cover the financial costs incurred by the state in the performance of its public functions. Thus, they perform a redistributive function. Taxes are often considered as a form of forced alienation of the business entities results in favour of the state, and low levels of willingness to pay are common. One of the most likely reasons for this may be that the refund of taxes paid does not come immediately or within a certain forecast period, and in particular, in many cases, not even in a tangible form. Therefore, many taxpayers feel that they are paying taxes in vain. In this article, the authors examine the issue at three levels: at the level of citizens, business entities, and transnational corporations. Factors and features characterizing this group are defined at all three levels. The willingness of citizens to pay taxes is investigated based on the results of international studies devoted to the issue of tax morality in the state. The expected goal and result of this international study will be the development of a more transparent, unified tax system (where it is more difficult to avoid the tax burden). The authors analyse the willingness to pay taxes and the ways in which taxpayers try to reduce the amount before taxation, or, if possible, eliminate tax risks altogether. Individual citizens have the least prospects in this matter. The room for manoeuvre of companies is already much wider, characterized by the presence of several ways to reduce the size of tax payments at the business level. As the research shows, transnational corporations have the most opportunities in this area. The temptation to make huge profits often outweighs even basic moral considerations. Based on the obtained results, the authors formed a theory of the modern tax caste system and determined possible prospects for its further functioning.
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