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What is Moral Tax

Chapter 14
Handbook of Research on Social and Organizational Dynamics in the Digital Era
The ethical part of the charge that remains when the individual is aware that he or she is committing something illegal.
Published in Chapter:
Fiscal Policy and Social Optimization for Developing Nations: Some Thoughts in the Digital Era
Jose Manuel Saiz-Alvarez (Tecnologico de Monterrey, Mexico) and Guillermo Calleja-Leal (Royal Academy of History, Spain)
Copyright: © 2020 |Pages: 13
DOI: 10.4018/978-1-5225-8933-4.ch014
Abstract
From the public sector's perspective, one of the healthiest ways to optimize the social and organizational dynamics of a country in the digital era is to adapt the national fiscal policy to the socioeconomic needs of the population. The objective of this work is to analyze what key factors and which strategical proposal nations can follow to improve tax efficiency and, once a fair and equitable redistribution of the collected financial resources is achieved, to offer higher levels of welfare for the entire population in the digital era.
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