Modern Caste System in Taxation

Kálmán, Botond and Pataki, Gábor and Loszkorih, Gabriella (2022) Modern Caste System in Taxation. In: ВПЛИВ ОБЛІКУ ТА ФІНАНСІВ НА РОЗВИТОК ЕКОНОМІЧНИХ ПРОЦЕСІВ = A SZÁMVITEL ÉS PÉNZÜGY TUDOMÁNYOK HATÁSA A GAZDASÁGI FOLYAMATOK FEJLŐDÉSÉRE = THE IMPACT OF ACCOUNTING AND FINANCE ON THE DEVELOPMENT OF ECONOMIC PROCESSES. Ferenc Rakoczi II Transcarpathian Hungarian College of Higher Education, pp. 116-119. ISBN 9786177798957

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Abstract

In this study, the authors examine how taxation, one of the world’s oldest financial institutions, is evolving today. Taxes are the same as history. Their role is mainly to cover the costs incurred by the state in the performance of its public functions. Taxes thus have a kind of redistributive function. Taxes are often treated as a necessary bad provision to avoid, and low levels of willingness to pay are common [1]. One of the most probable reasons for this may be that the consideration for the taxes paid is not received immediately or in the foreseeable future, which in many cases is not even in a tangible form. That is why many people feel like they are paying the tax for nothing. In this article, the authors examine the issue at three levels: between businesses [2], citizens [3], and multinational corporations [4]. At all three levels, the characteristics of a given group are researched. Citizens' willingness to pay taxes is examined using the results of international research examining state-specific tax morale. The expected goal and outcome of this international research will be the development of a more transparent, uniform (and less circumventable) tax system. The authors analyse the willingness to pay taxes and the ways in which they seek to reduce the amount of tax payable, or possibly avoid tax at all. Individual citizens have the least opportunities in this area. The room for manoeuvre of companies is already much wider, and there are a few ways to reduce the tax payable. And multinational companies can go the farthest according to this study [5]. The temptation to make huge profits often overrides basic moral considerations as well. Based on the results, the authors formulate the theory of the modern tax caste system and express their views on it.

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