We present a theoretical tax system model and its reflection in the global economy, or a division of the tax system into productive and non productive fiscal and redistributive functions. In „Tax system economics” we discuss respective types of tax which are of greatest importance to the economy, offering an extensive methodological and systematising study on the economic analysis of the tax system, including an economic analysis of law. Next, we present behavioural economics and its application in the tax system, showing a model of mental accounting relating to the Decision to pay tax according to Richard Thaler. Then, we demonstrate the tax system’s efficiency taking account of social welfare, trust in authorities and the power of the authorities.
Last but not least, we try to present, based on research into innovation and tax system of the future, the clash of developed economies with the new reality of developing economies as well as changes facing tax systems in the accelerating process of digitalisation and robotisation.
„Tax system economics” could not have been more timely. As countries emerge heavily indebted from the pandemic, many governments will be scrutinizing their tax systems in search of new sources of revenue.
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W książce „Tax system economics” omówione są podatki i system podatkowy z uwzględnieniem terminów ekonomicznych. Podręcznik przedstawia teoretyczny model systemu podatkowego i jego odzwierciedlenie w globalnej gospodarce. Autorzy podręcznika omawiają czynniki, które mają największe znaczenie dla gospodarki, przedstawiają ekonomię behawioralną i jej zastosowanie w systemie podatkowym w oparciu o model Richarda Thalera.