Basic principles of taxation.

The principles of taxation are nothing but basic rules, ideas, provisions that apply to taxation. Thus, we can say that they are the principles of building the entire tax system.

Modern principles of taxation are a guide for the formation of the tax and legal policy of any state. All the principal installations for the taxation system are delineated into two subsystems: the classical principles of taxation and intra-national ones. The principles of the first group idealize taxation. It means that if the tax system is built solely on the basis of their use, it is considered optimal. The fundamental principles of taxation are described in the numerous works of N. Turgenev, D. Ricardo, A. Smith and others. Classical principles include uniformity, fairness, cheapness and convenience.

Adam Smith in his time was formulated four basic principles of taxation. The first was that the subjects of any state must necessarily cover the costs of the government, with each possible, that is, relative to its own solvency. The second principle is that the tax paid by everyone should be clearly defined, and in no case arbitrary. The third is that any tax is levied on the payer at that time and in the manner that is most convenient to him. The fourth principle - the taxation should be such that it extracts from the pockets of payers, as little as possible over what goes into the state treasury.

The principles of taxation are divided into two groups, and the second - intra-national. On their basis, entire tax concepts are created, as well as conditions for the operation of the tax mechanism in accordance with the type of state, the political regime and the possibilities of an economic basis.

Principles of taxation of the Russian Federation are fixed in the Tax Code. Here is their list:

1. The principle of legality. The essence of it is that every person is obliged to pay fees and taxes established by law. During the establishment of taxes, it is always considered whether the taxpayer has an actual ability to pay tax.

2. The principle of non-discrimination. Charges and taxes can not and should not be discriminatory. They can not be used differently, based on racial, social, religious, national and other similar criteria. In no case is it possible to establish differentiated rates of fees and taxes, tax incentives depending on the place of origin of capital, the citizenship of individuals or the form of ownership.

3. The principle of economic validity. It is understood that the fees and taxes should be economically justified, not arbitrary.

4. The principle of a single economic space. It consists in the fact that it is unacceptable to establish fees and taxes that violate a single economic space. That is, they should not restrict the free movement of financial assets, works, services, goods within the Russian Federation, and also create obstacles and restrict the economic activities of individuals and organizations that are not prohibited by law.

No one can be charged with paying fees and taxes, as well as other payments and contributions if they have signs of taxes and fees that are set by the Tax Code, but are not really foreseen by them.

5. The principle of certainty and clarity of legal regulation. In the process of establishing taxes, all elements of taxation must necessarily be determined . Every taxpayer must know exactly what taxes and fees, in what order and when, he needs to pay them.