Introduction Of New Taxes Research Articles

Štampa na nemačkom jeziku o delovanju Šemsi paše Biševca u Kosovskom vilajetu

Since Abdul Hamid's accession to the throne, the Ottoman Empire was sinking into a deep crisis that affected all segments of society. The weakening of the state was influenced by numerous factors, primarily financial, political, military and diplomatic, which led to territorial losses. Territorial and demographic losses were reflected in the reduction of income and led to greater decline of the state. Such a situation created constant dissatisfaction both among conservative circles, disappointed with the introduction of novelties under pressure from foreigners, and among liberals who were bothered by the autocratic rule of Sultan Abdul Hamid. Additional dissatisfaction was also present due to the unresolved national question, which caused frequent movements of numerous nations within the Empire. The accelerated collapse of the Ottoman Empire was noticeable in all its parts. In the Kosovo vilajet, as part of the Ottoman state, the first decade of the 20th century was marked by numerous movements of the dissatisfied population. The reasons for the outbreak of rebellions were various: bad economic situation, introduction of new taxes, attempts to collect old ones, loss of privileges, foreign influences, propaganda, etc. The situation in the Kosovo vilajet was further complicated by the behavior of the Albanians, who were exposed to the propaganda of the Ottoman state, which called them the defenders of the Empire. On the other hand, the great powers had a significant foreign influence, first of all, Austria-Hungary, from where the idea of independence was increasingly imposed on them. The Albanian rebellions most often were of a political character, but there were also those whose background was of a social nature. Everyday movements were also caused by the intolerance of the Albanians towards the Serbian population. The Ottoman authorities rarely took adequate measures against disgruntled rebels, except in cases when the movements threatened to take on larger proportions. In such circumstances, they sent detachments of soldiers, with the aim of appeasing the rebels as painlessly as possible. The degree of military involvement depended on the size of the movement. Larger rebellions, in addition to the army, also required the engagement of officers, capable and ready to tackle the problem. One of them who stood out for his willingness, energy and perseverance was Shemsi Pasha Biševac. He was born in the Rožaj area, in the village of Biševo in 1846. He received his education in Constantinople, and built his military career throughout the Ottoman Empire. He first stayed in Bosnia in 1866, where he received the rank of sergeant, then lieutenant and captain. He participated in the Russo-Turkish war of 1877-1878, in which he was also wounded. Military involvement, determination and experience were his main recommendation to the Sultan Abdul Hamid. Thanks to his participation in numerous actions of the Turkish army, Shemsi Pasha was promoted, and in September 1901 he was appointed commander of the 18th Nizam Division in Mitrovica. At the beginning of the 20th century, he was an eyewitness and active participant in the events marked by lawlessness and disorder in the Kosovo vilayet.The Porte, wishing to restore order, sent Shemsi Pasha to those regions. He arrived in Kosovo vilajet on April 16, 1900. According to the German-language press, due to his attitude towards the state, his conservative views, but also his energy and perseverance to restore order in the rebellious regions, he caused dissatisfaction among the Albanians, who were used to privileges, disrespect for the law and were ready to resist reforms. He was killed on July 7, 1908 in Bitola.

BREXIT in 2021

The UK's withdrawal from the European Union in 2020, as well as the 2016 referendum, had a significant impact on the functioning of many economic mechanisms and even on the lives of people in the European Union and the United Kingdom. The tightened scope of work after the 2020 pandemic has only worsened the state of many enterprises. Consumers faced heavy taxes on imported goods and services, as well as restrictions on movement between countries. The article presents a detailed analysis of the consequences of Brexit for different parties of the negotiations, as well as illuminates the situation in 2021. As you know, everything has become even more complicated with the pandemic. In recent years, it has become increasingly difficult to reach a reasonable compromise on how to get out of this crisis: the UK economy is shaken by shortages of medical equipment, hospitals, and resources to save enterprises from COVID-19, while the introduction of new taxes on trade with the European Union is becoming more complicated due to Brexit.

АЛГОРИТМ СКЛАДАННЯ ПОДАТКОВОЇ ДЕКЛАРАЦІЇ ПЛАТНИКА ЄДИНОГО ПОДАТКУ В УМОВАХ ВОЄННОГО СТАНУ

Introduction. Traditionally, the introduction of new taxes (for example, 2% of the single tax) led to the need to approve the appropriate form of tax declaration for both individuals and legal entities. It happened this time as well. The form of the tax declaration of payers of the single tax of the third group for the period of martial law and state of emergency in Ukraine was approved by the order of the Ministry of Finance of Ukraine dated April 26, 2022 No. 124 "On approval of the form of the tax declaration of the payer of the single tax of the third group for the period of martial law and state of emergency in Ukraine ". In general, the tax declaration of taxpayers of the single tax of the third group has a very simplified form, which consists of three parts and two appendices. At the same time, it is necessary to have an appropriate set of tools to correctly fill in the relevant lines of such a tax declaration. Such a tool can be an algorithm for drawing up a tax declaration of a single tax payer under martial law. Purpose. The purpose of the article is to develop an algorithm for drawing up a tax declaration of a single tax payer under martial law. Results. In the course of the research, the procedure for filling out the tax declaration of single tax payers under martial law conditions was identified. The proposed algorithm for filling out the lines of such a declaration made it possible to make it correctly, which in turn will be useful for all legal entities that prepare such a tax declaration, and the proposed algorithm will be useful for the authorities of the State Tax Service of Ukraine when conducting inspections of single tax payers. Discussion. In further scientific research, it is proposed to focus attention on the discussion regarding the study of the feasibility of the existence of a simplified taxation system, which on the one hand is a catalyst forthe development of small businesses, and on the other hand is a tool for minimizing tax payments to the state budget.

Post COVID-19 world and potential compensatory tax instruments in the context of the digital economy

The year 2020 will mainly be associated in world history with the beginning of the COVID-19 pandemic. The shutdown of the economies of nation states and other measures taken to prevent the spread of the dangerous contagious disease of COVID-19 have caused considerable (and not only) economic problems for states as well as for individuals. It is therefore clear that this situation will also affect public budgets, both in terms of revenue and expenditure (e.g. the state incurs higher expenditures to compensate for the adverse effects of the pandemic on the private sector). The situation will certainly be a basis for refl ection and reassessment of the current tax system, and it is possible that its impact will contribute (among other things) to the introduction of new taxes, the essence of which could be based on the digital economy. The paper deals with this issue, in which the authors set themselves the goal of verifying the hypothesis of whether the COVID-19 disease pandemic will be a stimulus for the introduction of so-called digital taxes.

Fiscal foresighting: analysis of researches

In the context of the rapid technology development and globalization transformations, predicting changes in the economy, which affect fiscal system, is extremely relevant. Therefore, fiscal foresight as a mean of predicting a fiscal policy development in the long run is becoming an integral part of tax policy and economic development elaboration in many countries of the world. The objective of the paper is to analyse theoretical aspects of fiscal foresight, as well as foreign and national experience in fiscal foresights’ preparation to identify long-term factors and indicators that will have a significant impact (both positive and negative) on a fiscal system in a distant future. It was established that fiscal foresighting is a process of collecting data on the future to assess long-term prospects for the stability of tax revenues and budget expenditures in the face of changes in macroeconomic and other factors affecting the national economy. The main components of fiscal foresighting are identifying and monitoring trends, scanning and monitoring the time horizon, identifying risks and problems, and developing scenarios. Analysis of foreign fiscal foresights has shown that they become the basis for the development of shorter-term plans for the advance of fiscal systems, pointing out the main directions of fiscal policy, risks and barriers to achieving the goals. However, conducting an interstate analysis of a fiscal foresight remains problematic. This is due to the fact, that there is no single methodology for preparing fiscal foresights, countries choose different research horizons and update periods. It was defined that the basis for the goal-setting of national fiscal foresights was taken: reducing the level of income and welfare inequality, fighting against tax evasion, the transition to a "green" economy, promoting the digital development, stabilizing the socio-demographic condition with an unambiguous conclusion about the need to make adjustments to a national tax system. Countries have chosen as the main long-term fiscal policy actions: "rebalancing" the tax structure from direct taxes on labour and capital to indirect taxes on consumption and taxes on property and resource use; the transition from models based on ownership/sales to models based on the use of assets/goods/services; the introduction of new taxes, changes in rates, etc., the use of digital technologies in the tax payment and administration processes. The analysis of the socio-economic situation in Ukraine was carried out in order to identify factors that are critical in the development of the main vectors for the advance of the country's fiscal system in the future. These are recognized as: demographic and social changes, "depletion" of demand in the face of increased competition and the dependence of the export-oriented economy on the international environment and turbulence in the international economy, income inequality, digitalization, tax evasion, environmental degradation. Based on the results of the analysis of the "National Economic Strategy for the Period up to 2030", it was established that the actions indicated in the Strategy can become the initial data for the development of the first national fiscal foresight as a basis for assessing the long-term sustainability of the current fiscal system , identifying opportunities and risks of transformations of the fiscal policy of Ukraine under the influence of megatrends and intrastate changes associated with the peculiarities of the country's socio-economic development.

Fiscal reform: a computable general equilibrium (CGE) analysis for the Kingdom of Saudi Arabia

PurposeThis paper aims to provide a quantitative assessment of the broad economic effects of tax policy reform in the Kingdom of Saudi Arabia (KSA).Design/methodology/approachUsing a dynamic computable general equilibrium (CGE) model of the KSA, three simulations are run. The first simulation is the baseline simulation, which generates growth paths of the Saudi economy in the absence of tax reform. In developing the baseline simulation, this study incorporates forecasts from the International Monetary Fund. The remaining simulations are policy simulations. A policy simulation deviates from the baseline simulation in response to a policy change. In the first policy simulation, this study introduces a value-added tax (VAT) that generates SAR 35bn. This study assumes budget neutrality with the additional tax revenue transferred to households via a lump sum payment. In the second policy simulation, this study introduces a corporate income tax that generates SAR 35bn. This study then calculates and compares the distortion these taxes introduce into the economy.FindingsThis study finds that although the introduction of new taxes increases government tax revenue, markets are distorted lowering efficiency and production. An introduction of VAT increases the cost of consumption relative to the cost of production. As a consequence, the real cost of labour increases lowering employment in the short run. Employment moves to the baseline, as wages adjust capital and real gross domestic product (GDP) is below base throughout the simulation period. The second simulation is an increase in the corporate tax rate with lowers the post-tax rates of return investors receive. This simulation shows that the negative impact on investment, capital and GDP is larger with the introduction of a corporate tax than with the VAT.Research limitations/implicationsLiterature focusing on tax policy reform in the Gulf Cooperation Council and, specifically, Saudi Arabia is limited. This paper contributes to the literature by focusing on the following: understanding the impact and mechanisms through which changes in taxation impact the economy more generally; understanding the potential harm caused to allocative efficiency and production due to taxes; and ways in which fiscal reform might complement other reforms such as efforts to diversify the economy, labour market and energy price reforms. This improves the information base available to policymakers charged with designing an optimal tax system that meets all future requirements of a country such as the KSA.Originality/valueThe authors developed and applied a CGE model for the KSA to analyse the impact of VAT and corporate tax on the Saudi economy. To the best of the authors’ knowledge, there are no recent CGE models for Saudi Arabia that have been used for tax policy or quantifying the potential harm to the economy when new taxes are introduced.

Attempting to establish land tax and stamp duty in France in 1787

The paper examines the short-term introduction of land tax and stamp duty by Lomnie de Brienne in the summer of 1787 and their further abolition in September 1787. The introduction of new taxes became an urgent need in France in 1787. The huge budget deficit, external debts forced the government to first turn to notables for public approval of the reform plan, and after the failure of this idea, to register through the Paris Parliament in the summer of 1787. Parliamentarians opposed the introduction of these taxes. To combat the deficit, they called for a general economy, cut costs and increased income, demanded the convening of the States General, on which new taxes should be introduced. Discussions and correspondence with the king continued in July and early August 1787. At the royal meeting on August 6, taxes were adopted, but parliament did not obey and advocated their abolition. The king sent parliament into exile. Negotiations began, which led to a compromise: the land tax and stamp duty were canceled, and the term of two twenty was extended until 1792. The work analyzes the stages of the adoption and cancellation of new taxes, highlights the requirements of parliament and the royal administration, studies the land tax edict and the stamp declaration, collection and edict on their cancellation, considers remonstration and decisions of the Paris Parliament, the kings answers and analyzes the reflection of these events in the press and publicism.

The legal feasibility of adopting a sugar-sweetened beverage tax in seven sub-Saharan African countries

ABSTRACT Background: A number of countries have adopted sugar-sweetened beverage taxes to prevent non-communicable diseases but there is variance in the structures and rates of the taxes. As interventions, sugar-sweetened beverage taxes could be cost-effective but must be compliant with existing legal and taxation systems. Objectives: To assess the legal feasibility of introducing or strengthening taxation laws related to sugar-sweetened beverages, for prevention of non-communicable diseases in seven countries: Botswana, Kenya, Namibia, Rwanda, Tanzania, Uganda and Zambia. Methods: We assessed the legal feasibility of adopting four types of sugar-sweetened beverage tax formulations in each of the seven countries, using the novel FELIP framework. We conducted a desk-based review of the legal system related to sugar-sweetened beverage taxation and assessed the barriers to, and facilitators and legal feasibility of, introducing each of the selected formulations by considering the existing laws, laws related to impacted sectors, legal infrastructure, and processes involved in adopting laws. Results: Six countries had legal mandates to prevent non-communicable diseases and protect the health of citizens. As of 2019, all countries had excise tax legislation. Five countries levied excise taxes on all soft drinks, but most did not exclusively target sugar-sweetened beverages, and taxation rates were well below the World Health Organization’s recommended 20%. In Uganda and Kenya, agricultural or HIV-related levies offered alternative mechanisms to disincentivise consumption of sugar-sweetened beverages without the introduction of new taxes. Nutrition-labelling laws in all countries made it feasible to adopt taxes linked to the sugar content of beverages, but there were lacunas in existing infrastructure for more sophisticated taxation structures. Conclusion: Sugar-sweetened beverage taxes are legally feasible in all seven countries Existing laws provide a means to implement taxes as a public health intervention.

State regulation of inclusive development in agricultural sphere

Introduction. The role of state regulation of the agro-food sector should be to create a legal framework and ensure equal fair access to state resources, ensure budget inclusion and reasonable use of mechanisms to encourage agricultural enti-ties to pursue social inclusion through co-financing and participation. The purpose of the article is to study and generalize the theoretical and methodological foundations of state regula-tion of inclusive development in the agro-food sector. Results. The strategic goal of creating a system of inclusive development of the agro-food sector, which is to achieve comprehensive accelerated development of agriculture on the involvement basis, barrier-free and effective cooperation of all agro-food entities to improve the welfare of citizens and local communities, human capital, poverty and inequalities. The concepts of "paternalistic system of inclusive development" and "market model of inclusive development" are proposed, as well as the differences between them, which consist of different role models for the state and citizens in creating public goods and their distribution. The necessity of the market model introduction for inclusive development taking into account the institutional weakness of the state, the essential principles of the inclusive paradigm and the peculiarities of the agro-food sphere of Ukraine is substantiated. It is shown that in the agro-industrial complex the implementation of inclusive and sus-tainable development approaches requires improvement of interaction between the subjects in this sphere on the basis of ‘win-win’ principles and increase of mutual trust, the absence of which causes a number of structural imbalances. Conclusions. It is theoretically substantiated that strengthening the distribution function of the state through the in-troduction of new taxes will reduce the financial stability and investment attractiveness of agro-food holdings, which are important taxpayers and drivers of socially responsible strategies that do not meet the strategic interests of the state and agro-food complex. The main functions of the state in regulating the inclusive development of the agro-food sector are de-termined. Prospects for further research are to develop applied tools for inclusive development and outstanding role models for various agro-food actors in the implementation of this system. Key words: social inclusion, inclusive development, system of inclusive development of agro-food sphere, state regu-lation of inclusive development.

‘Hit your man where you can’: Taxation strategies in the face of resistance at the British Cape Colony, c.1820 to 1910

ABSTRACT The topic of this article is the development of the tax system of the Cape Colony from 1820 to 1910. This period was crucial for the introduction and diffusion of modern taxes, and the Cape constitutes an important case as the prime settler-colony in Africa. The article uses a new tax dataset and evidence from official documents to trace and explain the Colony’s growing revenue problems during this period. It shows that few changes were made to the tax system from the annexation of diamond fields in 1877 until the end of the South African War in 1902 and that the public coffers mainly benefitted indirectly from the Colony’s increased prosperity via railway earnings. This, it is argued, largely reflected the success of efforts by the mining industry to block the introduction of new taxes. The article emphasizes the unusual form of this resistance: instead of undertaking conventional lobbying activities, industry representatives obtained positions of policymaking authority in the Cape Colony’s then still immature system of democratic institutions. Hence, it draws on the experience of the Cape to show that immature democratic institutions can hamper fiscal capacity-building.

The Possibility of VAT Decentralization in Indonesia

This research is conducted to find out the possibility of implementation of Value Added Tax as Indonesia local government’s potential revenue. There are not many forms of state or local government revenue in Indonesia and to include Value Added Tax as local government source of income could help to boost the local economy. While the introduction of new taxes is always challenging, it is still possible to improve the performance of the tax administration and thereby increase revenues by improving the efficiency and effectiveness of the tax administration. This paper is using literature review of other countries experience that already implements the policy of state value-added tax in their economy from a legal standpoint and how it will fit into Indonesia’s condition. This research shows that some rules and regulations need to be prepared in order to both implement and adjust to apply the state/local government Value Added Tax in Indonesia. Some approaches to improving the efficiency of tax administration have been pointed out in this report. Sharing of the VAT could be implemented in ways that would raise the efficiency of tax administration, including through increased administrative responsibilities and motivation by subnational government revenue officials.

Sin tax as a public health tool – strengths and weaknesses of this economic solution

The aim of the paper is to present in a synthetic way the sin tax tool, the mechanisms of its functioning, challenges related to the tool and examples of the application of this tax in selected countries. In accordance with Agency for Health Technology Assessment and Tariff System guidelines, a review of literature in the PubMed and Cochrane scientific databases was conducted on the basis of search searches. They searched grey literature and institutional documents of health organizations and legal acts of selected countries that introduced sin tax in the period since 2005. Sin tax is a public health tax that aims to reduce the negative health attitudes of the population through the use of a price regulation mechanism. In order to prepare an effective economic tool, it is important to model it properly. Today, 35 countries around the world have introduced an additional tax on tobacco products, which is wholly or partly used for health care. In 9 countries, targeted taxes have been introduced on a component whose excessive consumption adversely affects health (sugar, salt, fats). Sin tax is a tool that, if properly implemented, can contribute to changing consumer behaviour and thus have a positive impact on the health of the population. It should be remembered that decisions taken at the central level, especially those concerning the introduction of new taxes, should be supported by reliable analyses. Although sin tax is undoubtedly an effective and increasingly widely used tool, it is not free from defects. One of its major drawbacks is its regressive character and potential negative social perception.

Causes of Tax Risks and Ways to Reduce Them

The research studies the tax risks theoretical fundament, identifies the causes of their occurrence and looks for possible ways to minimize them. The purpose of the work is to economically justify the use of state regulation tools to eliminate a risky event in practice, as well as the ability to cope with the situation when tax risks occur.Theoretical analysis based on various scientific methods allows the authors to conclude that the constant tax legislation changes, the introduction of new taxes and fees increasing tax burden, the tax payments cuts are main sources of tax risks.The authors identify the following tax risks types: seizure of property in the amount of unpaid taxes, tax sanctions and penalties and others. The article focuses on efficient measures to eliminate tax risks: development of an unambiguous tax legislation and its timely implementation; introduction of deep tax control to reveal all unaccounted objects of taxation and thereby exclude non-taxable objects; do not raise the level of the tax burden, minimize tax payments.The authors introduce the novel concept of tax risk meaning the likely possibility of unplanned losses occurrence in the performance of a state, region or a business entity within the framework of tax relations in connection with financial resources.The obtained results will serve for practical improvement of tax relations for both sides: the tax and customs authorities on the one side and organizations, individual entrepreneurs, individuals on the other side.

Optimal Taxation of Banks in Financial Sector Regulation in Uzbekistan: Practical Approach

Global financial crisis made most of advanced and developing economies review and re-examine the relevance of fiscal and banking policy regimes. Existing fiscal gap and financial market disorders led to the introduction of new taxes and mandatory fees for banks for double edged reasons – bridging the fiscal gap and bank capital regulation. In a harsh economic condition most banks required the governments to rethink the taxation policy for financial institutions. Most policymakers and researchers are devising diverse proposals on optimal taxation which meet the needs of both parties. This paper studies the international bank taxation policies and recent development, and examines the opportunities of introduction of optimal taxation for banks in banking system of Uzbekistan.

Wpływ kryzysu finansowego na politykę podatkową Republiki Irlandii

The aim of this paper is to present and evaluate the changes introduced by the Irish government in the tax system and their influence on tax revenues. The first part offers a brief summary of the overall structure of the state tax system, identifying elements of tax construction and the changes caused by the financial crisis. The second part focuses on the major changes in personal income tax and capital taxes, which entailed raising the tax rate, the reduction and abolition of tax relief and the introduction of new taxes, such as a levy on financial institutions and the domicile levy. The other taxes have hardly been modified but their share of, and influence on, tax revenue is less significant.

Environmental taxation in the European Union—Analysis, challenges, and the future

In this paper, the authors intend to show that environmental taxes are an economic instrument that entirely supports the principles of sustainable development and has impact on balanced improvement of all its four pillars (economic, ecological, social, and institutional). Environmental taxes provide a flexible and cost-effective means for reinforcing the polluter-pays principle and for reaching environmental policy objectives. Enforcement of environmental taxes (and penalties) simultaneously generates multiple values—it stimulates ecologically acceptable production, generates budget revenue, and stimulates socially responsible behavior. The subject of the analysis is determination of environmental taxes in the European Union (EU) member states in total amount and as a percentage of Gross Domestic Product (GDP), as well as monitoring of their trend in the period 2005–2010. To obtain a broad picture, results collected for EU-27 region have been compared with data for sample countries worldwide, including Brazil, Russia, India, China, and South Africa (BRICS) countries. The revenue from environmental taxes in the EU-27 is not negligible, amounting to about 3% of total revenues. The highest tax revenue as a percent of GDP was noted in Denmark—9% on average. Environmentally related revenues and their percent of GDP in sample countries reported diverse results. In the USA, China, and India, environmentally related revenue as a percent of GDP stood at around 1%, with a downward trend in time. The highest tax revenue as a percent of GDP was recorded in Turkey, Russia, South Africa, and Brazil, 4% on average, with an upward trend in time. However, increasing revenues from environmental taxes should be interpreted with caution. The increases may be caused by the introduction of new taxes or an increase in tax rates, or alternatively may be linked to an increase in the tax base.

Sergei Paushok, CJSC Golden East Company, CJSC Vostokneftegaz Company v Mongolia

Paushok v Mongolia touches upon the delicate matter of investors challenging a country’s tax legislation. The case primarily concerns the introduction of a windfall profit tax (WPT) by the Mongolian Parliament, in times of skyrocketing gold prices, which levied a tax rate of 68% on any gold sales at prices exceeding USD 500 per ounce. The tax had a severe impact on the Mongolian gold mining industry and, in particular, on KOO Golden East-Mongolia (GEM), a company ultimately held by the Russian national Sergei Paushok. Its main competitor was KOO Boroo Gold, a gold mining company owned by Canadian interests. That company was not affected by the tax as it had entered into a stabilization agreement with the Mongolian government protecting it from tax increases as well as from the introduction of new taxes. GEM also applied for a sweeping stabilization agreement before the introduction of the WPT. However, negotiations...

A comparison of compensating surplus and budget reallocation with opportunity costs specified

The use of most nonmarket valuation techniques is predicated on respondents paying additional amounts of money for increased provision of a public good. However, in many circumstances this may not be appropriate. Treaty rights or the capacity of a government to raise and collect taxes in the context of a developing country may preclude the introduction of new taxes. Alternatively, there may be settings where respondents reject the notion of an additional payment and a different approach to estimating nonmarket values is needed. This article demonstrates a methodology for estimating compensating budget reallocation, which is the amount of expenditure on other public goods that respondents are willing to forego for the government to provide more of another public good. One of the main contributions of this article is a demonstration of how to improve the specification of the opportunity costs of budget reallocations. Second, using choice modelling for the estimation of budget reallocations is compared with the standard approach of estimating compensating surplus. The two approaches produce aggregate results that are of a similar magnitude, however the relative importance of the environmental attributes differs. We also investigate the similarity of value estimates across income groups, and similar to Swallow and McGonagle (2006), we find that budget reallocations produce a different set of preferences for lower income earners.

The burden of new taxes: acceptance of taxes as a function of affectedness and egoistic versus altruistic orientation

Taxes imply loss of individual freedom to dispose of one's own money as one wishes. From a psychological viewpoint it is reasonable to assume that people reject the introduction of new taxes if they are affected by them and have to contribute more to the tax authorities than in the past. It can also be assumed that personal value orientation such as selfishness and altruism, respectively, influence attitudes towards taxes. Moreover, personality traits, such as norm dependency, and age should affect one's acceptance of taxes. This study investigates the attitudes of 120 persons affected by a new tax and 113 persons not affected by the tax. Norm dependency, egoistic versus altruistic value orientation, tax mentality and tax morality as well as demographic characteristics were assessed by questionnaires. The results indicate that both affectedness and value orientation determined attitudes towards the new tax. Age and norm dependency are correlated with attitudes towards taxes in general. The hypothesized interaction effect between affectedness and value orientation was not confirmed. However, affected egoists, nonaffected egoists, affected altruists, and nonaffected altruists, respectively, mentioned different reasons for and against taxes, tax increases, and the introduction of new taxes.