The Legal and Economic Aspects of "Tax Farming"
|Year of publication||2015|
|Type||Article in Proceedings|
|Conference||Tax Law vs Tax Frauds and Tax Evasion|
|MU Faculty or unit|
|Keywords||tax farming; tax evasion; collection of revenues; taxes|
|Description||In this paper, the author focused on the issue of "tax farming". First, he outlined the historical consequences, i.e. he showed how the concept was used in history. Then, he carried out a brief analysis of some of the legal and economic aspects of "tax farming". Namely, he outlined the concept in economic and legal terms and considered its practical use. Finally, the author raised a question whether the concept of "tax farming" can be used when combating tax evasion.|