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Tax evasion as a socio-economic burden


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   





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Tax evasion as a socio-economic burden


Maciejasz-Świątkiewicz, Marta


Opole University





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
Q37, Q40, Q53, Q56





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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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