Use this url to cite publication: https://hdl.handle.net/20.500.12259/44356
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Analyzing macroeconomic indicators of the tax system from a tax-cultural perspective
Type of publication
Straipsnis recenzuojamoje Lietuvos tarptautinės konferencijos medžiagoje / Article in peer-reviewed Lithuanian international conference proceedings (P1e)
Title
Analyzing macroeconomic indicators of the tax system from a tax-cultural perspective
Is part of
Management horizons in changing economic environment: visions and challenges : 10th International Scientific Conference, Kaunas, Lithuania September 24-26, 2009. Kaunas : Vytauto Didžiojo universitetas, 2009
Date Issued
Date Issued |
---|
2009 |
Publisher
Kaunas : Vytauto Didžiojo universitetas, 2009
Publisher (trusted)
Springer |
Extent
p. 903-924
Field of Science
Abstract
With the contemporary world undergoing transformations and changes, the state and its financial issues tend to capture attention on a frequent basis. Dealing with taxation and its changes is one of the crucial problems of financial policy. Taxes received from taxpayers form the basis for a successful existence of each state (approximately 90% of all revenue) and by allocating and reallocating appropriations, the state is able to perform its functions. Though ‘tax payments are unavoidable’, according to B. Franklin, half of economy has not undergone calculation to date since early days. Event ancient philosophers, oldtime thinkers and public figures, such as Aristotle, J. Bodin, A. Risilje, M. Sulis, A. Montchrestien, W. Petty, F. Kenn, T. Mann, J. B. Colbert and others, explored the awareness of tax payment as the foundation for the existence of the state. In addition to the tax awareness, such concepts as tax morale, tax mentality and tax discipline, which were similar in their substance, began to emerge in the 20th century and were analysed by G. Schmölders and K. Schnelle (1978), G. Schmölders and B. Strümpel (1968), as well as B. Beichelt (1968) and others. During the 20th and 21st centuries these concepts were replaced by a novel and fundamental one known as tax culture, which combines the national, collective and individual level. This modern concept helps to explain the idea of the state and the principle of solidarity in a completely different context, which is the basis for redistributing funds from the rich to the poor, as well as from the employed and young to the old (by materializing the idea of mutual assistance).[...].
Type of document
type::text::journal::journal article::research article
Language
Anglų / English (en)
Coverage Spatial
Lietuva / Lithuania (LT)