Tax system economics

Spis treści ebooka

• Cover
• Strona tytułowa
• Strona redakcyjna
• Table of contents
• Foreword
• Chapter I. The role of taxes and tax system in economic science
  • Introduction
  • 1.1. The tax system as an economic category
  • 1.2. The economic concept of tax and tax system
  • 1.3. Principles of taxation
  • 1.4. Goals of tax system
  • 1.5. Tax system models
    • 1.5.1. A neutral tax system model
    • 1.5.2. A stimulating tax system model
    • 1.5.3. A theoretical tax system model addressing the challenges of the contemporary economy
  • 1.6. National tax policy in the global economy
    • 1.6.1. Macroeconomic governance of a tax system
    • 1.6.2. Global tax governance
  • Conclusions
• Chapter II. Tax system in the economy
  • Introduction
  • 2.1. A tax system that fosters economic growth and development
  • 2.2. Fostering prosperity and limiting social exclusion
  • 2.3. Public tax administration
  • 2.4. Significance of taxes in the economy
    • 2.4.1. Personal income tax
    • 2.4.2. Corporate income taxes
    • 2.4.3. The role and importance of consumption taxes
    • 2.4.4. The role of property taxes
  • Conclusions
• Chapter III. Economic analysis of tax system
  • Introduction
  • 3.1. Tax system in a theoretical macroeconomic analysis
  • 3.2. Tax system in a practical macroeconomic analysis
  • 3.3. Tax system in a simplified financial analysis
  • 3.4. An economic analysis of taxation and of informal economy
    • 3.4.1. Tax system and the shadow economy
    • 3.4.2. Research approach to estimating the shadow economy
  • 3.5. Economic analysis of law in tax system and economic policy
    • 3.5.1. The research concept and methodology in economic analysis of law
    • 3.5.2. Criticism of economic analysis of lawpros and cons
  • Conclusions
• Chapter IV. Behavioural economics in the tax system
  • Introduction
  • 4.1. Why behavioural economics in taxes?
  • 4.2. Power and trust in the tax systema social or economic problem?
  • 4.3. Social and economic variables driving tax behaviours
  • 4.4. The decision-making architecture in tax systemthe nudging strategy
  • 4.5. Behavioural tools and technique in the tax system
  • 4.6. Tax system effectivenessverifying the mainstream economics paradigm
  • 4.7. Suggested tax system efficiency model
  • Conclusions
• Chapter V. Tax system economics of the future
  • Introduction
  • 5.1. A tax system oriented to the growth and development of innovative economy
    • 5.1.1. The impact of the tax system on a highly-innovative economy
    • 5.1.2. Adequacy of the solutions used in tax systems for the growth rate in innovative economy
      • 5.1.2.1. Impact of taxes on the annual GDP per capita growth
      • 5.1.2.2. Gross fixed capital expenditure
      • 5.1.2.3. Gross R and D expenditure
      • 5.1.2.4. New technology exports
      • 5.1.2.5. Gross domestic savings
      • 5.1.2.6. Foreign direct investments
      • 5.1.2.7. Number of researchers
    • 5.1.3. Taxpayer acceptability of the tax burden amount
  • 5.2. Globalisation, digitalisation and tax system
  • 5.3. Robotisation and tax system
  • Conclusions
• Summary
• Bibliography
• About Authors
• Footnotes

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