Tax justice

Pojem pravičnosti se pojavlja v mnogih najpomembnejših pravnih aktih, vključno z Ustavo Republike Slovenije ter Pogodbo o delovanju Evropske Unije. Kljub temu, je njena natančna definicija razprava mnogih filozofov, teologov in pravnikov. Vsi pravni sistemi si morajo prizadevati ohraniti ideal pravičnosti s poštenim in pravilnim upravljanjem zakonodaje, pa vendar to predstavlja največji izziv vsake zakonodajne oblasti, tako danes kot v zgodovini. Zagotavljanje pravičnosti je predpogoj za dobro delovanje vsake države in njeno stabilnost. Nič ni bolj pomembno, kot zaupanje državljanov v sodne in zakonodajne procese, ki ščitijo temeljne človekove pravice in zagotavljajo enakopravnost ter pravično obravnavo. Pri obdavčitvi gre za plačilo v obliki uvedbe obveznih dajatev. Cena s katero se sofinancira infrastrukturo in storitve zagotovljene s strani države. Skoraj povsod po svetu je plačevanje davkov primarna obveza vseh davčnih subjektov. Gre za neizogibno davčno obremenitev, zato je nujno stremeti k temu da je le ta pravično porazdeljena. To pomeni da morajo vsi davčni subjekti (pravne in fizične osebe) plačati ustrezen znesek davka in s tem enako prispevati k delovanju družbe. Davčne pravičnosti ni mogoče doseči v absolutnem obsegu, vendar pa se je država dolžna nagibati k čim bolj optimalni obdavčitvi z vidika najbolj preprostega davkoplačevalca ter k preprečevanju davčnih zlorab, ki ustvarjajo vedno večje javnofinančne primankljaje. Davčna pravičnost danes predstavlja globalni problem predvsem zaradi odprtega trga in prostega pretoka kapitala, ki zaradi neusklajenih mednarodnih davčnih sistemov lahko hitro uide izpod nadzora. Nepravični davčni sistem, ki take zlorabe dopušča lahko ošibi socialno, ekonomsko in gospodarsko funkcijo države. Vprašanje s katerim se sooča tako Evropska Unija, Republika Slovenija in ostale države po svetu je kako zaščititi poštene davkoplačevalce z doseganjem večje davčne pravičnosti in izboljšati davčno politiko, ki bi se odražala v učinkovitem in pravičnem davčnem sistemu, višji stopnji davčne morale in boljšem gospodarstvu in socialni funkciji države. Najboljši odgovor po mnenju teoretikov je v pregledni in razumljivi davčni zakonodaji brez očitnih davčnih vrzeli v korist izbranim, vertikalni in horizontalni izenačenosti davčnih subjektov, postopkovni pravičnosti, odgovornem delovanju javne uprave, pravični izmenjavi med odvedenimi davki in pridobljenimi koristmi, učinkovitem davčnem nadzoru, zmanjšani davčni tajnosti ter primernem sankcioniranju velikih davčnih zlorab.The concept of justice appears in many of the most important legal acts, including the Constitution of the Republic of Slovenia and Treaty on the Functioning of the European Union. At the same time is it\u27s definition and meaning still object of the debate of many philosophers, theologians and lawyers. All legal systems must strive to maintain the ideal of equity by fair and proper lawmaking, nevertheless this is the greatest challenge on any legislative authority, so today as in through history. Ensuring justice is a precondition for good functioning of each country and it\u27s stability. Nothing is more important than trust of citizens in judicial and legislative process, that protect fundamental human rights and guarantee justice and fair treatment. Taxation involves payment in the form of imposing compulsory tributes. The price with which we co-finance infrastructure and public services provided by the state. Paying taxes is almost everywhere in the world primary obligation of all tax entities. It is an inevitable tax burden, therefore it is essential to ensure that is fairly distributed.That means that all tax entities (legal entities and natural persons) must pay the appropriate amount of tax and equally contribute to the functioning of society. Tax justice can not be achieved in absolute terms, however, the state is obligated to tilt to maximize optimal taxation in the light of the most simple taxpayer and to prevent tax abuse, which generate ever-increasing public finance deficit. Tax equity is a global problem, mainly due to the open market and free movement of a capital, which, due to uncoordinated international tax systems, can quickly get out of control. Unfair tax system that permits such abuses, can impede social and economic function of the state. The issue that the European Union, the Republic of Slovenia and other countries around the world are facing is how to protect fair taxpayers by achieving higher tax equity and improving fiscal policy, which would be reflected in an efficient and fair tax system, in a higher level of tax morale and in better economic and social function of the state. The best answer according to theorist lies in understandable tax lagislation without obvious tax loopholes in favor of the selected, in vertical and horizontal equivalence of tax entities, in responsible functioning of public administration, in fair exchange between deducted taxes and acquired benefits, in efficient fiscal supervision, in less tax secrecy and in proper sanctioning of serious tax fraud