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The study discusses the evolution of the tax concept from a mere means of revenue collection for the state to a powerful tool used by public authorities to exert control over the economy. Initially, taxes were neutral regarding the economy, as tax and state phenomena occurred separately from economi...
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| Formaat: | Boek |
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INP
2024
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| Online toegang: | http://repository.inp.edu.eg//handle/123456789/5751 |
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| Samenvatting: | The study discusses the evolution of the tax concept from a mere means of revenue collection for the state to a powerful tool used by public authorities to exert control over the economy. Initially, taxes were neutral regarding the economy, as tax and state phenomena occurred separately from economic phenomena, meaning they had no impact on the economy. Taxes were also external to taxpayers, involving no measures that could violate the confidentiality of their wealth. Over time, however, taxes evolved and gradually lost their original characteristics, becoming an instrument that serves the economy rather than merely imposing a burden on it. |
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