A Fair Tax (System) or an Ethical Taxpayer?

Tamás Bánfi
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Tamás Bánfi: Corvinus University of Budapest

Society and Economy, 2015, vol. 37, issue supplement, 107-116

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.

Keywords: fair taxation; the ability to bear public burden; tax fraud; ethical taxpayers (search for similar items in EconPapers)
JEL-codes: H20 H26 (search for similar items in EconPapers)
Date: 2015
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