Maksuõigluse

Maksuõigluse, a Estonian term, translates to "tax justice." It refers to the principle that the tax system should be fair and equitable. This involves ensuring that individuals and corporations pay their fair share of taxes, and that the burden of taxation is distributed in a way that is perceived as just by society. Key aspects of maksuõigluse include the progressivity of tax rates, meaning higher earners pay a larger percentage of their income in taxes, and the avoidance of loopholes that allow the wealthy or powerful to evade their tax obligations.

The concept of maksuõigluse also encompasses transparency in tax collection and expenditure. Citizens should be able to understand how tax revenues are generated and how they are spent by the government. Furthermore, it implies that the tax system should not disproportionately burden certain groups or sectors of the economy, and that essential public services funded by taxes should be accessible to all. Debates around maksuõigluse often involve discussions about wealth taxes, inheritance taxes, and corporate tax rates, as well as the effectiveness of tax enforcement and the fight against tax evasion and avoidance. It is a fundamental consideration in the design and reform of any country's fiscal policy.