Some Considerations on Fiscal Sociology
Economists and sociologists, jurists and historians recognize taxation as an important element of the life of individuals and society and believe that this tool materialize the relationship between individuals and the state. Starting from the definition of tax (the socio-economic relationship carr...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Danubius University
2017-05-01
|
| Series: | EIRP Proceedings |
| Subjects: | |
| Online Access: | http://proceedings.univ-danubius.ro/index.php/eirp/article/view/1851/1926 |
| _version_ | 1818920363992547328 |
|---|---|
| author | Alina Cristina Nuţă |
| author_facet | Alina Cristina Nuţă |
| author_sort | Alina Cristina Nuţă |
| collection | DOAJ |
| description | Economists and sociologists, jurists and historians recognize taxation as an important element of
the life of individuals and society and believe that this tool materialize the relationship between individuals
and the state. Starting from the definition of tax (the socio-economic relationship carried out between
individuals and the state, that is final and compulsory), some authors consider taxation either as a cause of the
society change or as a symptom of changing in society. Schumpeter used the term fiscal sociology in order to
show those multiple perspectives on taxation and during the last period we discuss about the "new fiscal
sociology," which emphasizes the causal and theoretical importance of taxation. Taxation surprise the level of
the relationship that individuals have with the state; all individuals know they have to pay taxes, but anybody
else does not know how concretely contributed to one or another public goods, as there isn’t a direct
relationship between the level of income transfer to the government and the quanti ty of public goods the
individual benefit. Even if individuals are aware of their obligations to the state, there were many conflicting
moments in history, known as tax revolts, which involved various changes in the tax rules. |
| first_indexed | 2024-12-20T01:20:34Z |
| format | Article |
| id | doaj.art-36065dbf1fc042b1b59b2fd251d6e50c |
| institution | Directory Open Access Journal |
| issn | 2067-9211 2069-9344 |
| language | English |
| last_indexed | 2024-12-20T01:20:34Z |
| publishDate | 2017-05-01 |
| publisher | Danubius University |
| record_format | Article |
| series | EIRP Proceedings |
| spelling | doaj.art-36065dbf1fc042b1b59b2fd251d6e50c2022-12-21T19:58:26ZengDanubius UniversityEIRP Proceedings2067-92112069-93442017-05-01121352355Some Considerations on Fiscal SociologyAlina Cristina Nuţă0Danubius University of GalatiEconomists and sociologists, jurists and historians recognize taxation as an important element of the life of individuals and society and believe that this tool materialize the relationship between individuals and the state. Starting from the definition of tax (the socio-economic relationship carried out between individuals and the state, that is final and compulsory), some authors consider taxation either as a cause of the society change or as a symptom of changing in society. Schumpeter used the term fiscal sociology in order to show those multiple perspectives on taxation and during the last period we discuss about the "new fiscal sociology," which emphasizes the causal and theoretical importance of taxation. Taxation surprise the level of the relationship that individuals have with the state; all individuals know they have to pay taxes, but anybody else does not know how concretely contributed to one or another public goods, as there isn’t a direct relationship between the level of income transfer to the government and the quanti ty of public goods the individual benefit. Even if individuals are aware of their obligations to the state, there were many conflicting moments in history, known as tax revolts, which involved various changes in the tax rules.http://proceedings.univ-danubius.ro/index.php/eirp/article/view/1851/1926taxation; fiscal sociology; tax compliance; tax state |
| spellingShingle | Alina Cristina Nuţă Some Considerations on Fiscal Sociology EIRP Proceedings taxation; fiscal sociology; tax compliance; tax state |
| title | Some Considerations on Fiscal Sociology |
| title_full | Some Considerations on Fiscal Sociology |
| title_fullStr | Some Considerations on Fiscal Sociology |
| title_full_unstemmed | Some Considerations on Fiscal Sociology |
| title_short | Some Considerations on Fiscal Sociology |
| title_sort | some considerations on fiscal sociology |
| topic | taxation; fiscal sociology; tax compliance; tax state |
| url | http://proceedings.univ-danubius.ro/index.php/eirp/article/view/1851/1926 |
| work_keys_str_mv | AT alinacristinanuta someconsiderationsonfiscalsociology |