Abstract:

The article focuses on the definition of the tax system, its efficiency and individual elements, with the attention particularly paid to the tax subject. A presumption is that the efficiency of the tax system is considerably influenced by the attitudes and social standards accepted by the tax subjects. In the article, also the previously conducted research works are compared, pertaining to the tax ethics in different countries of the world. Based on these research works, it was found out that the ethics of the tax subjects in individual countries depend on sex, age, customs and traditions in the country, and also on the political situation and its effect on the efficiency of the use of tax revenue.