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Tax evasion as a socio-economic burden

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International and Multidisciplinary Journal of Global Justice

Vol. 2(1), pp. 15-21, 2019

Copyright ©2019, the copyright of this article is retained by the author(s)

DOI Link: https://doi.org/10.15580/IMJGJ.2019.1.062819132   

https://imjgj.gjournals.org/

 

 

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Tax evasion as a socio-economic burden

 

Maciejasz-Świątkiewicz, Marta

 

Opole University

 

ARTICLE INFO

ABSTRACT

 

Article No.: 062819132

Type: Review

DOI: 10.15580/IMJGJ.2019.1.062819132

 

The subject of this article is the tax evasion as a reaction of entities to the excessive fiscal burden and the socio-economic effects that this phenomenon causes. J.B. Colbert argued that “The art of taxation consists in so plucking the goose as to procure the largest quantity of feathers with the least possible amount of hissing”[1], while J.B. Say thought that “taxation being a burden, must needs weigh lightest on each individual, when it bears upon all alike”[2] and as a consequence there are no good taxes, they are only more or less severe. In this way, it can be said that taxes are always only a lesser evil, and thus people will try to avoid them. Therefore, as long as there are taxes, the phenomenon of escaping from taxation will also be observed. The purpose of this article is to present the problem of tax evasion in theoretical terms and the scale of this phenomenon in Polish conditions. This phenomenon is determined by various factors, both those of an economic nature, as well as social or psychological. Therefore, the presented characteristics have an interdisciplinary dimension, covering both economic and psychological explanations of the problem.

 

Submitted: 28/06/2019

Accepted:  07/08/2019

Published: 10/11/2019

 

*Corresponding Author

Maciejasz-Świątkiewicz, Marta

E-mail: Marta.m-s@ wp.pl

 

Keywords:Tax Evasion; Socio-Economic Burden
JEL:
Q37, Q40, Q53, Q56

 

 

REFERENCES

 

Dolata S 1999. Podstawy wiedzy o podatkach i systemie podatkowym. Uniwersytet Opolski Opole.

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Laffer A 2004. The Laffer Curve: Past, Present, and Future, “Executive Summary Backgrounder”, No. 1765 June 1.

Majchrzycka-Guzowska A 1999. Finanse i prawo finansowe. PWN Warszawa.

McKechnie W.S., 1896.  The state and the individual, an introduction to political science, with special reference to socialistic and individualistic theories, Glasgow, MacLehose.

Nadzór organów podatkowych i organów kontroli skarbowej nad prawidłowością rozliczeń z budżetem państwa podmiotów z udziałem kapitału zagranicznego 2015 Najwyższa Izba Kontroli, Warszawa, KBF-4101-004-00/2014 Nr ewid. 27/2015/P/14/013/KBF.

NIK alarmuje: Zaległości podatkowe rosną szybciej niż dochody z podatków 2019 https://www.wprost.pl/gospodarka/10059161/NIK-alarmuje-Zaleglosci-podatkowe-rosna-szybciej-niz-dochody-z-podatkow.html (04.04.2019).

Owsiak S 2005. Finanse publiczne. Teoria i praktyka. PWN Warszawa.

Paying taxes 2009. The global picture. PricewaterhouseCoopers 2009.

Sawulski J 2016. Public finance In Poland – evolution, charactersitics and perspectives, IBS POLICY PAPER 04/2016 JUNE.

Say J.B., A Treatise On Political Economy: or the Production, Distribution, and Consumption of Wealth. Translated from the Fourth Edition of the French by C.R. Prinsep, M.A. With Notes by the Translator. (Sixth American Edition), Chapter VIII, Section I.

Smith A 1776. An Inquiry into the Nature and Causes of the Wealth of Nations, W. Strahan and T. Cadell, London.

Taxation Trends in the European Union. 2018. Luxembourg: Publications Office of the European Union.

Tyszka T (red.) 2003. Psychologia ekonomiczna. GWP Gdańsk.

 

Cite this Article: Maciejasz-Świątkiewicz, M (2019). Tax evasion as a socio-economic burden. International and Multidisciplinary Journal of Global Justice, 2(1): 1521https://doi.org/10.15580/IMJGJ.2019.1.062819132.  

 

 


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