Principles of the construction of the tax system and their development in economic science

In modern economic theory there are many interpretations of how the principles of the tax system should sound and be formulated. This circumstance is due to factors of historical and socio-cultural nature. However, in their basic characteristics, the basic principles of building a tax system are based on the conclusions and formulations of A. Smith, the classic of the world economy.

In short, they are formulated as follows:

• The principle of justice, which consists in extending the tax legislation to all citizens without exception and for all time;
• The principle of economy is based on the fact that the costs of maintaining and servicing taxes should not exceed the amount of taxes themselves;
• The principle of convenience and comfort implies the creation of the most favorable conditions for the taxpayer to pay taxes;
• The principle of certainty asserts a fixed tax as a universal rule.

The principles of building the tax system changed under the influence of changes in their theoretical interpretations, and then at the level of state practice. For example, back in the 19th century, it was believed that the principle of certainty of taxes in its quantitative expression, time and method of payment hinders the negative impact of fiscal authorities on taxpayers, helps to exclude cases of withdrawing a certain amount of money from civil circulation, which negatively affects commercial activity, and how Consequence, on the whole society as a whole. Special attention was paid to the principle of legality of tax collection. The essence of this principle is in balancing the interests of the state and society in the sphere of taxation by adopting laws with the consent of the people, who can determine the way of paying taxes better than others .

Then the principles of building the tax system were supplemented with the justification of the principle of the progressive nature of taxation. It was considered in terms of the concept of uniformity, as the only standard, by means of an analytical comparison of the application in financial practice of three methods of taxation: equal, proportional, progressive - with the consent of the people. Without denying the rationality of the application of the first two in individual cases, science comes to the conclusion that the latter is acceptable, since the progression of progression is such that the tax rate increases much faster than the amount of income. The principles of building a tax system in the implementation of the practice of progressive taxation form the following dynamics: the greater the income, the greater the tax rate, which forces the more affluent citizens to pay a greater amount of taxes compared to the less well off.

His point of view regarding the existence in practice of the concept of the Existenz minimum as a way of mitigating objective equality is interesting. The essence of the concept consists in the initial freedom of a certain minimum in monetary terms from taxation in the income of the subject of tax payment. Of his income is deducted a certain part, which is necessary for the purchase of basic necessities. The remaining part is taxed. The principles of building a tax system somewhat lose their symmetry, since, when calling such a measure reasonably reasonable, the society sees in its basis a clear financial calculation, where the principle of rationality dominates the principles of justice and humanity. Defending this position is not without rational grain, even at the present stage of the existence of public relations in the field of taxation.

The currents analyzed above reflect only some attempts to determine the vector of reforming tax relations in world practice.