Taxation and social justice

Author: Prof. Boyan Durankev, PhD (UNWE)

Keywords: justice, horizontal justice, vertical justice, taxes, government policy

The relevance of questions about the redistributive processes (in particular, about taxation) in the world, the European Union and Bulgaria is very often associated with the democratic requirement for greater social justice. This fact has also been noted by the classics of political economy. In modern economic theory, justice is viewed as multidimensional: as horizontal justice, such as vertical justice, as fairness of tax-paying opportunities and fairness in relation to end consumption.

The existence of different tax practices around the world, which are often justified as "tax competition" between countries, raises the question of which tax system is both competitive and fair. Or at least "fairer".

It turns out that justice is an imaginary reality, not an objective one. It is more an emotional feeling and not an emotion or a reason.

Depending on the different emotional feelings of "more justice" to its citizens, as well as the aims of society, the state can successfully maneuver with taxes and perform its tasks.

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