Evaluation of the Utility Principle within the Framework of Methods to Achieve Tax Justice: A Theoretic Approach


YERELİ A. B. , Ata A. Y.

MALIYE DERGISI, sa.161, ss.21-32, 2011 (ESCI İndekslerine Giren Dergi) identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: Konu: 161
  • Basım Tarihi: 2011
  • Dergi Adı: MALIYE DERGISI
  • Sayfa Sayıları: ss.21-32

Özet

Tax justice is to divide and distribute tax burden in shares among the individuals in society to a general understanding which is accepted as just. According to a general opinion in today's societies, what's needed to be done to reach the tax justice is "to take more tax from ones who earn much and to take less from the ones who earn less." In other words, imbalance of income and wealth among the individuals is believed to be overcome as much as possible. That other, the aim is to provide to income equality by taxing. Whereas, as this study points out too what's to be provided by taxing is not to overcome the imbalance of income and wealth, but to protect the individual freedoms. Namely, to get a tax justice, we have to choice the benefit princible.