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Title: :  Efficiency and fairness, is it possible to achieve? A review from Taxation aspect.
PaperId: :  14615
Published in:   International Journal Of Advance Research And Innovative Ideas In Education
Publisher:   IJARIIE
e-ISSN:   2395-4396
Volume/Issue:    Volume 7 Issue 3 2021
DUI:    16.0415/IJARIIE-14615
Licence: :   IJARIIE is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Author NameAuthor Institute
Tran Thi Thuy LinhThai Nguyen University of Economics and Business Administration
Dang Trung KienThai Nguyen University of Economics and Business Administration

Abstract

Economic
taxation, efficiency, fairness, conflict
Efficiency and fairness are expectations of every tax policy maker. In case of individual, a millionaire should not pay a “fair” flat amount as a low-income person, so the different payment rate by level of income (progressive income tax) may enhance the satisfaction of most taxpayer, which is helpful to political and social concern, but againts the “fair” willing of some particular one. Meanwhile, the business sector, depend on their characteristics, some specific businesses or products have been taxed higher or lower, give them particular advantage or disadvantage in the market when comparing to other businesses. These issues sounds to be unequal for someone but fair to the others, it is just the matter of political and social purpose. Even there is conflict remains in real application, sometime we have to sacrifice one aspect to enhance the other. However, a balance between the two in the concern with tax objective is undeniable. To answer the question of equibrium point, Horizontal and Vertical equity aspect can not be ignored for designing a sound tax system. Seeking horizontal perpective is important because taxpayer should enjoy the feeling of treated equally. Meanwhile, it is same necessary to achieve the vertical equity so taxation will not become a burden to taxpayers, especially those are in lower income group, the majority group of population in society

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IJARIIE Tran Thi Thuy Linh, and Dang Trung Kien. "Efficiency and fairness, is it possible to achieve? A review from Taxation aspect." International Journal Of Advance Research And Innovative Ideas In Education Volume 7 Issue 3 2021 Page 3004-3010
MLA Tran Thi Thuy Linh, and Dang Trung Kien. "Efficiency and fairness, is it possible to achieve? A review from Taxation aspect.." International Journal Of Advance Research And Innovative Ideas In Education 7.3(2021) : 3004-3010.
APA Tran Thi Thuy Linh, & Dang Trung Kien. (2021). Efficiency and fairness, is it possible to achieve? A review from Taxation aspect.. International Journal Of Advance Research And Innovative Ideas In Education, 7(3), 3004-3010.
Chicago Tran Thi Thuy Linh, and Dang Trung Kien. "Efficiency and fairness, is it possible to achieve? A review from Taxation aspect.." International Journal Of Advance Research And Innovative Ideas In Education 7, no. 3 (2021) : 3004-3010.
Oxford Tran Thi Thuy Linh, and Dang Trung Kien. 'Efficiency and fairness, is it possible to achieve? A review from Taxation aspect.', International Journal Of Advance Research And Innovative Ideas In Education, vol. 7, no. 3, 2021, p. 3004-3010. Available from IJARIIE, https://ijariie.com/AdminUploadPdf/Efficiency_and_fairness__is_it_possible_to_achieve___A_review_from_Taxation_aspect__ijariie14615.pdf (Accessed : ).
Harvard Tran Thi Thuy Linh, and Dang Trung Kien. (2021) 'Efficiency and fairness, is it possible to achieve? A review from Taxation aspect.', International Journal Of Advance Research And Innovative Ideas In Education, 7(3), pp. 3004-3010IJARIIE [Online]. Available at: https://ijariie.com/AdminUploadPdf/Efficiency_and_fairness__is_it_possible_to_achieve___A_review_from_Taxation_aspect__ijariie14615.pdf (Accessed : )
IEEE Tran Thi Thuy Linh, and Dang Trung Kien, "Efficiency and fairness, is it possible to achieve? A review from Taxation aspect.," International Journal Of Advance Research And Innovative Ideas In Education, vol. 7, no. 3, pp. 3004-3010, May-Jun 2021. [Online]. Available: https://ijariie.com/AdminUploadPdf/Efficiency_and_fairness__is_it_possible_to_achieve___A_review_from_Taxation_aspect__ijariie14615.pdf [Accessed : ].
Turabian Tran Thi Thuy Linh, and Dang Trung Kien. "Efficiency and fairness, is it possible to achieve? A review from Taxation aspect.." International Journal Of Advance Research And Innovative Ideas In Education [Online]. volume 7 number 3 ().
Vancouver Tran Thi Thuy Linh, and Dang Trung Kien. Efficiency and fairness, is it possible to achieve? A review from Taxation aspect.. International Journal Of Advance Research And Innovative Ideas In Education [Internet]. 2021 [Cited : ]; 7(3) : 3004-3010. Available from: https://ijariie.com/AdminUploadPdf/Efficiency_and_fairness__is_it_possible_to_achieve___A_review_from_Taxation_aspect__ijariie14615.pdf
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