Control resistor
As a control resistor is called the reaction that produces the taxation the taxpayer. Tax resistance results from the tax levy by the state (so-called tax state ).
The term tax resistance comes from public finance . Empirical studies have shown that the following applies as a basic rule: The higher the tax resistance, the more likely the taxpayer tries to evade the tax, to avoid it or to influence the formation of financial policy decisions (so-called tax defense ). H. the taxpayer tries to evade the tax in a legal way (e.g. also by misusing organizational options) or illegal ways (through tax evasion or frivolous tax reduction ).
The tax mentality as well as the tax morale in the respective country as well as the subjective feeling of burden of the individual play an important role in the development of tax resistance.
"The art of taxation is simply to pluck the goose so that you get as many feathers as possible with as little screaming as possible."
The tax resistance leads to the Laffer curve : If the state increases the tax rates, this leads to more tax revenue. However, the tax resistance increases with the tax rate. As the tax rate increases, tax revenue increases more and more slowly. At a certain point, the tax resistance and the resulting evasive reactions are so strong that tax revenues fall if tax rates continue to rise.
literature
- Karl Georg Holtgrewe - The behavior of the taxpayer in the light of modern psychology
- Günter Schmölders - The Irrational in Public Finance. Problems in financial psychology , Hamburg 1960