José Yáñez Henríquez
Profesor Magíster en Tributación, Universidad de Chile
Profesor Diplomas Área Tributación, Universidad de Chile
Master of Arts in Economics, University of Minnesota
Ingeniero Comercial
People do not like paying taxes, however they do like taxes paid by others. This article shows what would happen if people stop paying their taxes, the government would cease its for allocation, distribution and stabilization functions. This explains why taxes are necessary, and the reason why we, as citizens, must comply with our tax liability.
The reasons stated by well-known persons for and against taxes are indicated below. As well as how one of the main tax costs is developed, an invisible cost for most citizens, the loss of efficiency or net social welfare.
Tax collection in Chile is presented and analyzed, as well as the usage (expenditure) given to these tax resources, for the years 2005, 2010 and 2014.
Keywords:
Allocation function, Distribution function, Stabilization Function, Tax cost, Benefits from taxes
Yáñez Henríquez, J. (2016). Why are taxes necessary?. Revista De Estudios Tributarios, (16), pág. 189–222. Retrieved from https://revistaestudiostributarios.uchile.cl/index.php/RET/article/view/44621
