ECONOMIC PRINCIPLES OF TAXATION
Keywords:
Tax, Taxation Principles, Taxation System, Tax Burden, Tax Resource, TaxpayerAbstract
The paper points to the need of taking into account certain principles defined by the modern science of taxes when creating and implementing the tax system and tax policy. Regardless of what place taxes will take in the structure of public revenues, the tax system needs to rely on some principle or principles. The tax principles should enable the fulfillment of certain objectives of tax policy set at a given moment. The content of certain tax principles must continuously be checked in practice.In this paper, the authors did not deal with sociopolitical, financial, legal and administrative principles of taxation, but only economic.
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