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• Fairness in the Taxation System

  52-66

  Csaba Szilovics

  Views:

  163

  Studying the fairness of taxation is not separable from the general emergence of the social fairness, but some features of its own could be determined. In this paper I examined the problem of the fairness of taxation and drew up the details of the optimal tax system. One single chapter was devoted to the analysis of the relation between the notion of fairness and equity and another was devoted to the analysis of the question of sameness, which is necessary for the understanding of the fairness of taxation.

• The Question and the Means of Tax Liquidity in Tax Law System

  128-150

  Zsolt Pfeffer

  Views:

  142

  The paper scrutinizes the definition, the general and the legal characteristics of tax liquidity. It is a very essential question as to whether taxable persons have enough money to fulfill the obligation of taxpaying, secure their abilities to pay taxes in the future. The tax liquidity can be analyzed specially in the field of duties, ordinary and extraordinary taxes of wealth and natural justice. The legislator can regulate different legal institutions to fulfill the requirement of tax liquidity: it can prescribe for example various allowances, the possibility of deduction or it can ensure different possibilities in the field of fairness.