Next Article in Journal
Driver Use and Perceptions of Refueling Stations Near Freeways in a Developing Infrastructure for Alternative Fuel Vehicles
Previous Article in Journal
Balancing Gender and Power: How Disney’s Hercules Fails to Go the Distance
Article Menu

Export Article

Open AccessArticle
Soc. Sci. 2018, 7(11), 241;

Selected Social Policy Instruments in Relation to Tax Policy

Faculty of Public Administration, Pavol Jozef Šafárik University, 040 01 Košice, Slovakia
Department of Legal Specialisation and Public Administration, Metropolitan University Prague, 100 31 Strašnice, Czech Republic
Faculty of Social Sciences, University of ss. Cyril and Methodius in Trnava, 917 01 Trnava, Slovakia
Author to whom correspondence should be addressed.
Received: 12 October 2018 / Revised: 6 November 2018 / Accepted: 14 November 2018 / Published: 19 November 2018
(This article belongs to the Section Contemporary Politics and Society)
Full-Text   |   PDF [526 KB, uploaded 19 November 2018]   |  


Tax sovereignty is now an expression of the phenomenon of state power. In general, there is a widespread but also accepted view that a citizen is dependent on the state and the state is dependent on tax resources. The social status of a citizen in the state is of great importance; it affects the development of personality and, last but not least, reflects the degree of democracy acquired in a particular state. Various tax law measures for the benefit of the citizen are important for the identification of social behavior and are an attempt to improve certain ways of life. The aim and ambition of this article is to emphasize the tools of social policy (e.g., minimum wage, subsistence minimum, social right to work) that are related to the social function of taxing income. In this context, the authors deal with a social function of tax collection and imposing of taxes, justice in taxation, and point out social aspects of the system of taxes in the Slovak Republic. In this article, the authors present the attitudes of both critics and proponents. It also deals with tax justice, which is often a category subjective to the evaluator. The benchmarking attribute of tax collection should be that citizens will have the certainty of social justice in the state and will therefore pay attention to the minimum wage and subsistence minimum as an integral part of tax policy under the legal conditions of the Slovak Republic. All tax legislation, especially tax reform, is perceived with a certain sensitivity regarding tax subjects. View Full-Text
Keywords: tax policy; state functions; instruments of social policy; tax justice; social function of tax; Slovak Republic tax policy; state functions; instruments of social policy; tax justice; social function of tax; Slovak Republic

Figure 1

This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).

Share & Cite This Article

MDPI and ACS Style

Žofčinová, V.; Horváthová, Z.; Čajková, A. Selected Social Policy Instruments in Relation to Tax Policy. Soc. Sci. 2018, 7, 241.

Show more citation formats Show less citations formats

Note that from the first issue of 2016, MDPI journals use article numbers instead of page numbers. See further details here.

Related Articles

Article Metrics

Article Access Statistics



[Return to top]
Soc. Sci. EISSN 2076-0760 Published by MDPI AG, Basel, Switzerland RSS E-Mail Table of Contents Alert
Back to Top