From a theoretical and practical point of view, we are taking you in this book on an intellectual journey where we will present taxes and the tax system in economic terms. We understand tax system economics as the overall governance of a countrys or integration groupings revenues and public expenditure aimed to create a smart economic policy that stimulates economic growth and development, and safeguards against the functional risk to the current and next generations. We present a theoretical tax system model and its reflection in the global economy, or a division of the tax system into productive and non productive fiscal and redistributive functions. We discuss respective types of tax which are of greatest importance to the economy, offering an extensive methodological and systematising study on the economic analysis of the tax system, including an economic analysis of law. Next, we present behavioural economics and its application in the tax system, showing a model of mental accounting relating to the Decision to pay tax according to Richard Thaler. Then, we demonstrate the tax systems efficiency taking account of social welfare, trust in authorities and the power of the authorities. Last but not least, we try to present, based on research into innovation and tax system of the future, the clash of developed economies with the new reality of developing economies as well as changes facing tax systems in the accelerating process of digitalisation and robotisation. *** This book could not have been more timely. As countries emerge heavily indebted from the pandemic, many governments will be scrutinizing their tax systems in search of new sources of revenue.

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Spis treści

Tax system economics eBook -- spis treści

• Cover
• Strona tytuÅ‚owa
• 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