Pravičnost i efikasnost - dva zahteva poreske politike

Abstract

Jedan od važnih zadataka poreske politike je da se osigura pravičnost i efikasnost u raspodeli dohotka iako je očigledno da je teško očuvati ravnotežu između ova dva međusobno konfliktna zahteva. U radu nailazimo na razmatranje pojma i efekata nedistorzivnih i distorzivnih poreza, 'trade off' između efikasnosti i pravičnosti, Pareto efikasnu alokaciju resursa.

One of very important tasks of tax policy is to ensure fairness and efficiency in income distribution although it is obvious that it is very difficult to keep the balance between these two mutual conflict demands. This paper deals with the idea and the effects of distorted and undistorted taxes, 'trade off' between fairness and efficiency, Pareto effective allocation of resources.