Principles of tax law in the retrospective of the formation of economic science
Scientific retrospective analysis of developmenttax law is impossible without considering the foreign experience of economic and financial sciences in this field of research. Understanding the tax as an integral feature of the state gave rise to a number of different points of view on its nature, purpose, acceptable charging mechanism, legal grounds for exemption, legal composition and principles of taxation. If economics are in constant search of principles that could answer the questions: how correctly to formulate the principles and functions of tax law, how to optimally collect taxes, maintaining the balance of private and public finance, then the legal sciences are trying to answer the question: how to regulate this kind of activity while preserving the harmony of private and public interests.
Public relations in Europeanstates of the XVIII - XIX centuries. and the practice of levying taxes, significantly exceeded the scientific achievements of thinkers in the field of taxation, which gave rise to various points of view on the need, justice and validity of the practice of levying taxes by the state. The advancement of various concepts as to what the principles of tax law should be, took place within the framework of financial thought.
However, this circumstance does not preclude a detailed study of the principles of taxation within the framework of tax law. In support of this position, the following arguments can be cited:
- First, the science of tax law is in thedirect relationship with economic sciences in the field of taxation, for being the subject of research, the basic ideas of tax legislation develop under the influence of economic and organizational bases of taxation, which are both the principles of tax law and the principles of tax control;
- Secondly, the mechanism of correction of taxes at the state level is impossible without legal regulation;
- Thirdly, there is a division of conceptsprinciples of taxation and principles of tax law. The first are fundamental economic ideas, formulated on the basis of appropriate practice. They give rise to another phenomenon - the norms and provisions of tax legislation.
Formation and origin of the theory of taxestraditionally attributed to the teachings of A. Smith. He first clearly formulated the four principles of taxation, which were later called the "declaration of the rights of payers" and mainly defended the interests of taxpayers. The merit of A. Smith is not in the priority opening of the principles, but in the precise formulation of their content.
These principles of tax law are the following: the principle of fairness, the principle of certainty of the tax, the principle of convenience of payment, the principle of economy.
The principle of fairness is the dutysubjects of any state to participate in covering the expenses of the latter in proportion to their solvency. According to the theory of A. Smith, the first principle corresponds to the practice of proportional taxation, the essence of which is the duty of taxpayers with different incomes to give equal shares to the state budget.
The certainty of the tax is treated as part of the inadmissibility of establishing an undefined tax, i.e. it must necessarily contain the amount of payment, the time and method of payment.
The maintenance of a principle of convenience of payment that the tax should be collected in convenient for the payer time and the most convenient way.
And, finally, the principle of economy presupposes the need to minimize the costs of tax collection.
At the present stage of development of publicthe principle of justice has not lost its original meaning, but has undergone a significant transformation in connection with changing conditions in the economic, legal and social spheres of human life. It is considered in two aspects: in horizontal and vertical. The essence of the principle of fairness "horizontally" is as follows: the subjects who are in equal position and who have incomes, the second have the same tax base, are obliged to pay the tax at uniform rates. The principle of justice "vertically" implies that entities with different material capacities are obliged to alienate different parts of their incomes.
So, after considering the most significant studieshistorical heritage of economic and financial nature, it should be noted that in accordance with the realities of the emergence and development of a qualitatively new economy of the time, various concepts were developed doctrinally, including certain principles of tax law, which are the result of both scientific and practical analysis and analysis of tax interactions between the state and society.