In modern economic theory has developed many interpretations of how should sound and formulated the principles of the tax system.This circumstance is due to historical factors and socio-cultural nature.However, in their indigenous characteristics of the basic principles of the tax system based on the findings and formulations classic of the world economy of Adam Smith.
In short, they are formulated as:
- principle of justice, which is to spread the tax law to all citizens without exception and at all times;
- principle of efficiency comes from the fact that the cost of maintenance and service tax shall not exceed the amount of taxes themselves;
- the principle of convenience and comfort involves the creation of favorable conditions for the taxpayer to pay the tax;
- principles for determining the fixed tax claims as a universal rule.
principles of the tax system is influenced by changes in their theoretical interpretations, and then at the level of state practice.For example, in the 19th century it was believed that the principle of certainty of taxes in his quantify, time and manner of payment prevents the negative impact of fiscal authorities on taxpayers, contributes to the exclusion of cases derive from civil circulation certain money supply, which has a negative effect on the business, and howConsequently, for the society as a whole.Particular attention was paid to the principle of legality of taxation.The essence of this principle - in balancing the interests of the state and society in the area of taxation through the adoption of laws with the consent of the people, who is best positioned to determine the method of payment of taxes.
Then the principles of the tax system supplemented the rationale of the principle of progressive taxation.It is considered in terms of the concept of uniformity as the only measurements by comparing the analytical application in the financial practice of the three methods of taxation: equal and proportional, progressive - with the consent of the people.Without denying the rationality of application of the first two and in some cases, science has come to the conclusion that the admissibility of the latter, because the progression of the growth occurs so that the tax rate increases much faster than the amount of income.The principles of the tax system in the implementation of the practice of progressive form of taxation the following dynamics: the higher the income, the higher the tax rate, what makes wealthier citizens pay higher tax than poorer.
interested in his point of view regarding the existence of the practice of the concept of Existenz minimum as a way of mitigating the objective of equality.The essence of the concept of freedom is in the original a certain minimum in terms of money from taxation in income tax subject.Because his income is deducted a certain part that is needed to purchase basic necessities.The remaining part is taxed.The principles of the tax system while some lose their symmetry, as calling such a measure quite reasonable, the company sees the basis of its application a clear financial calculation, where the principle of rationality dominates the principles of justice and humanity.Upholding this position is not devoid of rational grain, even at the present stage of the social relations in the field of taxation.
analyzed above represent only some of the current efforts to reform the vector determination of tax relations in the world.
