hrcak mascot   Srce   HID

Izvorni znanstveni članak

A Social State and Indirect Taxes

Olivera Lončarić-Horvat ; Pravni fakultet Sveučilišta u Zagrebu

Puni tekst: hrvatski, pdf (2 MB) str. 115-121 preuzimanja: 781* citiraj
APA 6th Edition
Lončarić-Horvat, O. (1995). Socijalna država i posredni porezi. Revija za socijalnu politiku, 2 (2), 115-121.
MLA 8th Edition
Lončarić-Horvat, Olivera. "Socijalna država i posredni porezi." Revija za socijalnu politiku, vol. 2, br. 2, 1995, str. 115-121. Citirano 26.09.2020.
Chicago 17th Edition
Lončarić-Horvat, Olivera. "Socijalna država i posredni porezi." Revija za socijalnu politiku 2, br. 2 (1995): 115-121.
Lončarić-Horvat, O. (1995). 'Socijalna država i posredni porezi', Revija za socijalnu politiku, 2(2), str. 115-121.
Lončarić-Horvat O. Socijalna država i posredni porezi. Revija za socijalnu politiku [Internet]. 1995 [pristupljeno 26.09.2020.];2(2):115-121.
O. Lončarić-Horvat, "Socijalna država i posredni porezi", Revija za socijalnu politiku, vol.2, br. 2, str. 115-121, 1995. [Online].

One of the conditions for a the existence of legal state, and particularly a social state, is a tax justly divided among all its citizens. In other words, each citizen in such a state ought to be contributing to the satisfaction of general needs in proportion to his or her income. The sales tax is a form of tax existing in each European country. Moreover, it is one of the most important sources of revenue. It is questionable whether it corresponds to the requirements of justice. It is the requirement of a legal and social state that the principle of justice have priority before any other tax foundations principles, including sustainability. However, because of its characteristics (a proportional race and tax shifting) in the case of the sales tax, the principle of dividing the tax burden according to the strength of taxpayer cannot be applied. That is the only principle that can guarantee fair taxation. In the case of the sales tax being o form of consumer’s tax, the tax burden may be apportioned in accordance with the principle and measure of capacity and the consumption. It is necessary, first of all, to consider with care the protection of the existential minimum. The sales tax, looked upon from the point of view of fairness, also has some advantages compared with the income tax. Looked upon through the magnifying glass of justice, there are some arguments that justify its collection in both legal and social states. Because of a unified taxation and foresen exemptions, there is a question, whether the value added tax, as a form of a recently adopted sales tax in Croatia is in compliance with the principles of a social state.

Hrčak ID: 29768



Posjeta: 1.315 *