An interpretation of fairness based on the equal sacrifice principle is not clear; three taxation rules can be derived from it. Instead of searching for a fair tax system, ethical behavior of the taxpayer should be expected and set as a target. Ethical taxation can be encouraged and the propensity to pay taxes could be reinforced by abolishing the secrecy of individual and family tax returns, setting restrictions on cash operations which are associated with corruption, and gradually eliminating tax havens and offshore areas.
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Editor-in-chief: Balázs SZENT-IVÁNYI
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| 2021 | |
|---|---|
| Web of Science | |
| Total Cites WoS |
not indexed |
| Journal Impact Factor | not indexed |
| Rank by Impact Factor |
not indexed |
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not indexed |
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not indexed |
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not indexed |
| Scimago | |
| Scimago H-index |
13 |
| Scimago Journal Rank |
0,196 |
| Scimago Quartile Score | Economics, Econometrics and Finance (miscellaneous) (Q3) Industrial Relations (Q3) Sociology and Political Science (Q3) Business and International Management (Q4) Public Administration (Q4) Strategy and Management (Q4) |
| Scopus | |
| Scopus Cite Score |
1,2 |
| Scopus CIte Score Rank |
Sociology and Political Science 626/1345 (Q2) General Economics, Econometrics and Finance 131/260 (Q3) Industrial Relations 35/57 (Q3) Public Administration 120/190 (Q3) Business and International Management 292/423 (Q3) Strategy and Management 340/456 (Q3) |
| Scopus SNIP |
0,270 |
| 2020 | |
|---|---|
| Scimago H-index |
11 |
| Scimago Journal Rank |
0,157 |
| Scimago Quartile Score |
Business and International Management Q4 Economics, Econometrics and Finance (miscellaneous) Q4 Industrial Relations Q4 Public Administration Q4 Sociology and Political Science Q3 Strategy and Management Q4 |
| Scopus Cite Score |
103/117=0,9 |
| Scopus Cite Score Rank |
Business and International Management 305/399 (Q4) General Economics, Econometrics and Finance 137/243 (Q3) Industrial Relations 40/54 (Q3) Public Administration 116/165 (Q3) Sociology and Political Science 665/1269 (Q3) Strategy and Management 351/440 (Q4) |
| Scopus SNIP |
0,171 |
| Scopus Cites |
157 |
| Scopus Documents |
24 |
| Days from submission to acceptance | 148 |
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| 2019 | |
|---|---|
| Scimago H-index |
10 |
| Scimago Journal Rank |
0,228 |
| Scimago Quartile Score |
Business and International Management Q3 Economics, Econometrics and Finance (miscellaneous) Q3 Industrial Relations Q3 Public Administration Q3 Sociology and Political Science Q3 Strategy and Management Q3 |
| Scopus Cite Score |
87/110=0,8 |
| Scopus Cite Score Rank |
Business and International Management 286/394 (Q3) General Economics, Econometrics and Finance 125/228 (Q3) Industrial Relations 38/58 (Q3) Public Administration 114/157 (Q3) Sociology and Political Science 645/1243 (Q3) Strategy and Management 330/427 (Q4) |
| Scopus SNIP |
0,308 |
| Scopus Cites |
132 |
| Scopus Documents |
22 |
| Society and Economy | |
|---|---|
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| Society and Economy | |
|---|---|
| Language | English |
| Size | B5 |
| Year of Foundation |
1972 |
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1 |
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4 |
| Founder | Budapesti Corvinus Egyetem |
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Sustainability as a driver for corporate economic success
Consequences for the development of sustainability management control
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