Rationality of the Tax System and Taxation Principles in the Context of Contemporary Fiscal Crisis (Analysis from the Perspective of the New Institutional Economics)
The paper presents, in the synthetic way, the issue of the rationality of the tax system and taxation principles in relation to the clearly visible fiscal crisis in the 21st century caused by, among others, COVID-19 pandemic. The analysis which is theoretical (descriptive, comparative) was carried o...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2023-12-01
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| Series: | Studies in Logic, Grammar and Rhetoric |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/slgr-2023-0017 |
| _version_ | 1797258283117969408 |
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| author | Jankowska-Ambroziak Emilia Kargol-Wasiluk Aneta Mak Mariusz Zalesko Marian |
| author_facet | Jankowska-Ambroziak Emilia Kargol-Wasiluk Aneta Mak Mariusz Zalesko Marian |
| author_sort | Jankowska-Ambroziak Emilia |
| collection | DOAJ |
| description | The paper presents, in the synthetic way, the issue of the rationality of the tax system and taxation principles in relation to the clearly visible fiscal crisis in the 21st century caused by, among others, COVID-19 pandemic. The analysis which is theoretical (descriptive, comparative) was carried out by using tools indicated in the area of New Institutional Economics (NIE). Attention was devoted primarily to the importance of specific institutional arrangements, broadly understood as the “rules of the game” applicable in the political and economic spheres, and related to the problems of public finances. Research has shown that the appropriate design of tax rules may contribute, to some extent, to limiting the fiscal crisis. Tax policy, and even more broadly, fiscal policy, may determine the formula in which the economic achievements regarding compliance with tax principles and fiscal rules can be implemented. What is primarily important is the legal framework (one of the most important formal institutions) within which state policy in the field of public finances should be implemented. |
| first_indexed | 2024-03-08T13:48:07Z |
| format | Article |
| id | doaj.art-3524c97832704111b7d6c12bca1858c5 |
| institution | Directory Open Access Journal |
| issn | 2199-6059 |
| language | English |
| last_indexed | 2024-04-24T22:51:04Z |
| publishDate | 2023-12-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Studies in Logic, Grammar and Rhetoric |
| spelling | doaj.art-3524c97832704111b7d6c12bca1858c52024-03-18T10:29:37ZengSciendoStudies in Logic, Grammar and Rhetoric2199-60592023-12-0168132934510.2478/slgr-2023-0017Rationality of the Tax System and Taxation Principles in the Context of Contemporary Fiscal Crisis (Analysis from the Perspective of the New Institutional Economics)Jankowska-Ambroziak Emilia0Kargol-Wasiluk Aneta1Mak Mariusz2Zalesko Marian31University of Bialystok2University of Bialystok3University of Bialystok4University of BialystokThe paper presents, in the synthetic way, the issue of the rationality of the tax system and taxation principles in relation to the clearly visible fiscal crisis in the 21st century caused by, among others, COVID-19 pandemic. The analysis which is theoretical (descriptive, comparative) was carried out by using tools indicated in the area of New Institutional Economics (NIE). Attention was devoted primarily to the importance of specific institutional arrangements, broadly understood as the “rules of the game” applicable in the political and economic spheres, and related to the problems of public finances. Research has shown that the appropriate design of tax rules may contribute, to some extent, to limiting the fiscal crisis. Tax policy, and even more broadly, fiscal policy, may determine the formula in which the economic achievements regarding compliance with tax principles and fiscal rules can be implemented. What is primarily important is the legal framework (one of the most important formal institutions) within which state policy in the field of public finances should be implemented.https://doi.org/10.2478/slgr-2023-0017tax systemtaxation principlescrisiscovid-19 pandemicnew institutional economics |
| spellingShingle | Jankowska-Ambroziak Emilia Kargol-Wasiluk Aneta Mak Mariusz Zalesko Marian Rationality of the Tax System and Taxation Principles in the Context of Contemporary Fiscal Crisis (Analysis from the Perspective of the New Institutional Economics) Studies in Logic, Grammar and Rhetoric tax system taxation principles crisis covid-19 pandemic new institutional economics |
| title | Rationality of the Tax System and Taxation Principles in the Context of Contemporary Fiscal Crisis (Analysis from the Perspective of the New Institutional Economics) |
| title_full | Rationality of the Tax System and Taxation Principles in the Context of Contemporary Fiscal Crisis (Analysis from the Perspective of the New Institutional Economics) |
| title_fullStr | Rationality of the Tax System and Taxation Principles in the Context of Contemporary Fiscal Crisis (Analysis from the Perspective of the New Institutional Economics) |
| title_full_unstemmed | Rationality of the Tax System and Taxation Principles in the Context of Contemporary Fiscal Crisis (Analysis from the Perspective of the New Institutional Economics) |
| title_short | Rationality of the Tax System and Taxation Principles in the Context of Contemporary Fiscal Crisis (Analysis from the Perspective of the New Institutional Economics) |
| title_sort | rationality of the tax system and taxation principles in the context of contemporary fiscal crisis analysis from the perspective of the new institutional economics |
| topic | tax system taxation principles crisis covid-19 pandemic new institutional economics |
| url | https://doi.org/10.2478/slgr-2023-0017 |
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