Science retrospective analysis of tax law is impossible without consideration of foreign experience in economic and financial sciences in the field of research.Understanding the tax as an essential feature of the state has given rise to a number of different points of view on its nature, purpose, acceptable mechanism for collection, removal of legal justification, legal structure and principles of taxation.If the economics are in constant search of principles that could answer the question: how to formulate the principles and functions of tax law, how best to collect taxes, maintaining the balance of public and private finance, the jurisprudence trying to answer the question of how to regulate such activitieswhile preserving the harmony of private and public interests.
Public relations prevailing in European countries the period XVIII - XIX centuries.and the practice of levying taxes, far ahead of the scientific achievements of thinkers in the field of taxation, which gave rise to the emergence of different points of view on the need, fairness and validity of the practice of tax collection by the state.Nomination of different concepts as to what should be the principles of tax law, took place in the framework of financial thought.
However, this fact does not preclude a detailed study of the principles of taxation under the tax law.In support of this position include the following arguments:
- firstly, the science of the tax law is in close relationship with the economic sciences in the field of taxation, for being the subject of research, the basic ideas of tax legislation developed under the influence of economic and organizational bases of taxation, what andThey are and principles of tax law, and the principles of tax control;
- secondly, the correction mechanism of taxes at the state level is not possible without a legal regulation;
- Third, there is a separation of the concepts and principles of taxation principles of tax law.First - this is the fundamental idea of an economic nature, formulated on the basis of the practices.They give rise to another phenomenon - the rules and provisions of the tax legislation.
formation and the emergence of the theory of taxation has traditionally referred to the teachings of Adam Smith.He first articulated four principles of taxation, which were later described as "a declaration of the rights of taxpayers" and mainly defended the interests of taxpayers.The merit of Adam Smith is not the discovery of the principle of priority, and in the exact wording of their contents.
These principles of tax law: the principle of fairness, the principle of tax certainty, convenience of payment of principle, the principle of economy.
principle of justice is the responsibility of the citizens of any state to participate in the costs of the latter in proportion to their ability to pay.According to the theory of Adam Smith first principle corresponds to the practice of proportional taxation, the essence of which is the obligation of taxpayers with different incomes to the state budget to give equal shares.
certain taxes treated as part of non-establishment of an indefinite tax, ie,it must include the amount of payment, term and method of payment.
The content of the principle of convenience in the payment of the tax should be levied at a convenient time for the payer and the most convenient way.
Finally, the principle of economy requires minimization of costs for the removal of the tax.
At the present stage of development of social relations the principle of justice, but not lost its original meaning, but has undergone a significant transformation due to changing conditions in the economic, legal and social spheres of human activity.It is considered in two ways: horizontally and vertically.The essence of the principle of fairness "horizontal" is as follows: subjects that are in the same position and disposable income, the second is the same tax base, are required to pay tax at flat rates.The principle of justice "vertical" suggests that subjects with different physical facilities are required to dispose of different proportions of their income.
So considered the most significant study of the historical heritage of economic and financial character, it should be noted that in accordance with the realities of the origin and development of qualitatively new economy of that time were doctrinally developed various concepts, including certain principles of tax law, which result from both the scientificand practical understanding and analysis of tax interactions between state and society.
