SELECTED ISSUES OF PROGRESSIYE TAXATION
Journal Title: Globalization, the State and the Individual - Year 2014, Vol 1, Issue
Abstract
Progressive taxation name six main arguments, which ргоѵе the rightness and expediency of this method in imposing tax on income. The first reason supporting progressiveness is the fact of this technique being present in most civilized countries associated with the OECD. On the other hand opponents claim that this cannot be an important argument for application of the this taxation method. This may be true and that is why I would like to carry on. The following argument cited by supporters of progressive tax puts forward the fact that the tax system should serve not only for the collection of hnancial assets by the nation, but also should operate as redistribution of national income.
Authors and Affiliations
Janusz Soboń, Galya Gercheva
Keywords
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