The ambiguity of Solidarity tax

In 2023, for the first time, the Law on Solidarity Tax in the Republic of North Macedonia was introduced as an answer to the crises caused by COVID-19. The one-time solidarity tax applies on taxpayers whose total income in 2022 exceeded MKD 615 million (EUR 10 million). This law complies with Regulation (EU) 2022/1854 of the Council of 6 October 2022 on an emergency intervention to address high energy prices. The solidarity tax concept is based on unity, social responsibility, and fairness, principles that are not so common for regular taxes. Therefore, this research will examine the relation between solidarity and taxes, the justification of the implementation of this measure (solidarity tax) and the affections of the companies that became one-time taxpayers.