The dominance of plentifulness over fairness in value added taxation

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Jovana Veličković
Marina Đorđević

Abstract

In modern tax systems, there are different forms of consumption taxation, and the most common among them is value added tax. VAT is one of the most important categories of tax revenues, considering the fact that it is characterized by a high degree of plentifulness. However, the main disadvantage of VAT is the fact that it distributes the tax burden regressively in relation to the taxpayer`s income. Given that the relative share of consumption in income falls as income grows, VAT, determined at a unique rate, hits harder the poorer than the richer part of the society. The aim of this work is to show the dominant relationship of the principle of plentifulness in relation to fairness in value added taxation the point our the existence of regression problems and possible measures that can be applied to meet the principle of fairness in taxation.

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How to Cite
Veličković, J., & Đorđević, M. (2021). The dominance of plentifulness over fairness in value added taxation. BizInfo (Blace) Journal of Economics, Management and Informatics, 12(2), 75–90. https://doi.org/10.5937/bizinfo2102075V
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