Weird taxes in different countries: historical traditions, trends and contradictions of existence

Краус, Катерина Миколаївна and Краус, Наталія Миколаївна and Марченко, О.В. (2021) Weird taxes in different countries: historical traditions, trends and contradictions of existence Ефективна економіка (6). ISSN 2307-2105

[thumbnail of Kraus_Chudernatski_podatky_6_2021.pdf] Text

Download (256kB)


In the article the authors express the opinion that no matter how strange the taxes considered in the article may seem today, at one time the appearance of most of them had its root cause and logic. But over time, they lose their relevance and meaning. Authors make the scientific assumption that the tax system of any country is a product not only of economic but also of political development of society. The tax system, according to scholars, reflects the interests of various social groups and political parties and is the result of the consensus reached by these forces in the process of adopting tax bills. It is argued by the study of the article that today there is an urgent need to focus research attention on clarifying the continuity of historical experience in the development of the tax system of Ukraine and its institutional support. The authors presented a group of bizarre taxes of our time in different countries, including: church tax, plaster tax, TV tax, excise tax on salt and sugar, tax on couples living in an informal (“civil”) marriage, consent tax (to the world), tax on barbecue, tax on the sun, tax on cow gas, tax on dogs, tax on belly dancing, tax on champagne, tax on visiting the toilet, tax on tourism, tax on flowers, tax on prostitution, tax on piracy (on blank CDs and videotapes), tax on air travel, tax on US dollars, tax on light income, tax on natural disasters, tax on rainwater, tax on one-time packages. To the group of strange taxes of the New Age, the authors included the tax on childlessness, the tax on the possession of a hunting hawk, the tax on cockroaches, the tax on dust, the excise tax on salt, the tax on rinsing clothes, the tax on carrying water with a rocker, the tax on weddings and the birth of children, song and dance, playing musical instruments, sleeping; tax on foreigners (emigrants), shadow tax, Nobel tax, tax on naming children, tax on ears, tax on sleeping on the grass, tax on noise, tax on smokers, tax on wind gust. The opinion is expressed that there is a tendency to diversify the taxes and fees that fill the tax system in the world. As strange as the taxes discussed above may seem today, at one time the emergence of most of them had its root cause and logic.

Item Type: Article
Uncontrolled Keywords: taxes; tax system; strange taxes; bizarre taxes; taxation
Subjects: Статті у наукометричних базах > Index Copernicus
Статті у журналах > Фахові (входять до переліку фахових, затверджений МОН)
Divisions: Факультети > Факультет інформаційних технологій та управління > Кафедра управління
Depositing User: Катерина Миколаївна Краус
Date Deposited: 29 Jun 2021 12:33
Last Modified: 29 Jun 2021 12:33

Actions (login required)

View Item View Item