classical principles of taxation were discovered and formulated by Adam Smith, and although in his interpretation, they have now become a part of history, but still continue to serve as a guide for the development and improvement of tax systems in many countries.Throughout its existence, the basic principles of taxation are constantly supplemented, transformed into various economic concepts.Only at the turn of the 19th - 20th centuries the economic principles of taxation have been used as specific criteria for the establishment of tax systems in some European countries.
in contemporary reality principles of taxation in the Russian Federation is understood as the most basic and general provisions of constructing a system of taxation that provide economic stability of society and the solution of its tasks of economic development.
main reasons allocation of these provisions as principles are:
- the requirement to have an economic rationale;
- the possibility of implementation in the framework of the tax system of the Russian Federation;
- they must not conflict with the fundamental provisions of the tax systems of foreign countries.
Consider briefly the content of these principles.
- principle of the rule of law implies that no one and nothing can limit the freedoms of citizens, unless the Constitution provides that.Taxes in this sense, acts as the legal limit, which is based upon the law, common sense and serves the interests of society as a whole.The principle also provides that only legal taxes are paid.
- principle of universality is based on the understanding and recognition of the equality of all before the law and the obligation to pay taxes without exception, except those that are also defined by law.
- principles of taxation in the Russian Federation providing for the observance of equity during the assessment.In addition to its own tax legislation, the provisions of justice enshrined in the Russian constitutional.Tax meaning of this principle is that taxes should facilitate the equitable redistribution of wealth throughout society.
- publicity principle envisages the need to find a fair balance between the interests of the state and society.
- principles of taxation in the Russian Federation, which establish that the administration and control of taxes is the prerogative of the legislative branch, which is organizing the approval procedure provided for taxes.
- provisions that all taxes must be reasonable and appropriate the principle of economic feasibility.
- principle of the presumption of interpretation and interpretation of tax laws in favor of the taxpayer provides that all uncertainties about tax should be considered and interpreted in favor of taxpayers.
- understanding of the taxpayers, what and who pays taxes is the content of the principle of tax certainty.
- ban violations single economic space defined by the content of the principle of the unity of the tax policy.
- principles of taxation in the Russian Federation, involving the integrity, consistency and commonality of taxes and tax procedures throughout the country, the principle of unity of the tax system.
implementation of these principles in Russia involves taking into account the peculiarities of the country's form of government and its fiscal system.Built on the foundations of federalism, they provide for the existence of a three-tier model, budgets, where these principles are and express themselves without restrictions and changes.
