Tax Policy and Income Inequality in the Visegrad Countries
Ključne besede:
davek, davčna politika, dohodkovna neenakost, Ginijev koeficientPovzetek
Financializacija gospodarstev naj bi bila poglavitni vzrok za povečanje dohodkovne neenakosti v svetu. Predpostavljamo lahko, da je za širitev neenakosti odgovorna država, ki ni zadostno uporabljala redistributivne funkcije davkov in obdavčitve. Namen tega prispevka je proučiti vpliv davčne politike na dohodkovno neenakost na Poljskem, Češkem, Slovaškem in Madžarskem. Te države, države tako imenovane Višegrajske skupine, so na področju davčne politike izvedle nekaj kontroverznih poskusov. To se nanaša predvsem na izravnavanje davčne progresivnosti ali nadomeščanje te z linearnim obdavčenjem, kar je vodilo do slabitve mehanizma dohodkovnega prilagajanja. Neuravnoteženost davka na dohodek in davka na potrošnjo je prispevala k ohranjanju dohodkovne neenakosti. Verifikacija davčnih sistemov, izvedena med zadnjo finančno krizo, je prisilila proučevane države k uvedbi davčnih reform. Predstavljene spremembe imajo različne fiskalne in prerazdelitvene učinke. Analize kažejo, da imajo spremembe v davkih na dohodek in dvig stopnje davka na potrošnjo najbolj negativne vplive na dohodkovni in premoženjski položaj na Madžarskem.
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