Field research in the sphere of taxpayers’ equality

Halyna Marchenko

doi:10.21303/2613-5647.2021.001772

Abstract

corruption in any social system. At the same time, taxes are a measure of social justice and should not only ensure the economic stability of the state, but also instill in members of the taxpayer society a positive tolerance to the state. The term for defining the state as "social" implies meeting the social needs of each member of society. According to the author's view, this does not mean that the state should sponsor people, who do not want to work. At the same time, the state must provide an appropriate level of support to society members who, due to objective circumstances, need it. Taxes are a source of social benefits for society. At the same time, they are a form of fair treatment of citizens by the state. Inequality or injustice in the collection of taxes contributes to social inequality and significantly reduces the tolerance of society members to the state.

Highlights

FIELD RESEARCH IN THE SPHERE OF TAX-At the same time paragraph 1In George Soros’s book “In De-PAYERS’ EQUALITY of the loan agreement provides fense of an Open Society” [1], the author expresses the main idea of the worldview war between “open” and “totalitarian” societies
The joint actions of government agencies and big business clearly contribute to the development of the latter to the detriment of the interests of the state and this is reflected in specific legal documents
I believe that the results of research can be used by the National Bank of Ukraine in improving its own regulatory framework and the National Anti-Corruption Bureau of Ukraine in establishing methods and ways to combat high-level corruption

Summary

Introduction

PAYERS’ EQUALITY of the loan agreement provides fense of an Open Society” [1], the author expresses the main idea of the worldview war between “open” and “totalitarian” societies. The actual inequality of taxpayers, which is enshrined in the norms of the state, in the long run entails a deterioration of the financial situation of the state, and, both socially vulnerable and privileged persons

Research materials and methods

Findings

Discussion

Conclusions