Field research in the sphere of taxpayers’ equality

  • Halyna Marchenko Poltava University of Economics and Trade
Keywords: taxes, tax evasion, banks, National Bank of Ukraine, State Tax Service, interest, bank interest, credit, settlement and cash service, tax evaders


corruption in any social system. At the same time, taxes are a measure of social justice and should not only ensure the economic stability of the state, but also instill in members of the taxpayer society a positive tolerance to the state. The term for defining the state as "social" implies meeting the social needs of each member of society. According to the author's view, this does not mean that the state should sponsor people, who do not want to work. At the same time, the state must provide an appropriate level of support to society members who, due to objective circumstances, need it. Taxes are a source of social benefits for society. At the same time, they are a form of fair treatment of citizens by the state. Inequality or injustice in the collection of taxes contributes to social inequality and significantly reduces the tolerance of society members to the state.


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How to Cite
Marchenko, H. (2021). Field research in the sphere of taxpayers’ equality . Technology Transfer: Innovative Solutions in Social Sciences and Humanities, 53-55.