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JOURNAL OF ACCOUNTING AND FINANCE
How Flat is the Flat Tax
Author(s): Georgi Smatrakalev
Citation: Georgi Smatrakalev, (2011) "How Flat is the Flat Tax" Vol. 11, Iss. 4, pp. 71 - 79
Article Type: Research paper
Publisher: North American Business Press
Abstract:
The tax system is one of the most reformed and most discussed system from the economic systems in any economy. As it comes to taxes everyone is an expert as we all pay them. The last decades are going under the influence of the flat tax. Numerous countries adopted the idea of the so called flat tax “revolution”. This paper will make an outline on this revolution and its impact on the economic development in the countries implemented the flat tax. It will present the pros and cons for such change and does flat mean fair.
