Abstract
This chapter examines the fundamental requirements, principles and concepts related to taxation and the tax system and their current interpretations—in the context of addressing fiscal, economic, social and environmental issues. The main types of taxes that form the modern tax system are considered, as well as the role of tax reliefs and tax rates on the economy, social processes, decisions and behavior of tax subjects. A description of the flat, progressive and regressive taxes is made, as well as an analysis of the effects of their application. The goals and directions of the modern tax policy are considered, as well as the means for its achievement. The effects of the application of incentives and sanctions on the observance of the tax legislation and the increase of the tax collection are analyzed. The factors influencing tax morale have been studied. Issues related to the costs of compliance with tax legislation and the costs of tax administration are addressed.
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Svetlozarova Nikolova, B. (2023). Design of Sustainable Tax System. In: Tax Audit and Taxation in the Paradigm of Sustainable Development. Contributions to Management Science. Springer, Cham. https://doi.org/10.1007/978-3-031-32126-9_4
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DOI: https://doi.org/10.1007/978-3-031-32126-9_4
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