Principles of tax legislation as the basis for the tax assessment
Journal Title: Науковий вісник Міжнародного гуманітарного університету. Серія: «Юриспруденція» - Year 2017, Vol 29, Issue 1
Abstract
The rate is an indispensable element, which is necessarily present at the establishment of any tax. It is noted that the incorrect, economically unjustified establishment of this element may adversely affect the distribution of a part of the gross domestic product, carried out through public funds. As a result, smaller amounts may come to the budget; because of the excessive tax burden on the payer, a tax debt may appear, or the taxpayer will try to illegally minimize the tax liability. It is emphasized that the presented, as well as other factors, indicate the need for a balanced and well-grounded approach to determining the amount of tax accruals. This is ensured by the application of certain principles of tax legislation, which reflect the concept of tax policy in the state. In their system, it is possible to distinguish a number of principles that have a direct effect on the establishment and fixing of the rate of any tax. Their circle includes the principle of economic substantiation of the tax. It is proved that the content of the principle of economic substantiation of the tax is revealed by the characterization of several aspects. It is referred first of all to the analysis of principles of fiscal adequacy, tax efficiency, and the economic basis of the tax. At the same time, the principle of economic substantiation of the tax indicates the need to establish the facts that will become relevant arguments to convince the expediency of such taxation. It is established that in this context, the following factors are organically combined: first, for the taxpayer, it ensures that its ability to pay taxes is taken into account (including determining the existence of the object of taxation, the source of tax, the taxation purely of incomes, and the prohibition of double taxation); secondly, for the state, it ascertains the absence of an unlimited right to impose taxes, and also establishes the limit, which is both the corresponding requirements for the formation of public finances for the satisfaction of public expenditures, and the purpose of the establishment of taxes; and thirdly, provides for the balance of private and public interests in the field of taxation.
Authors and Affiliations
Я. В. Поліщук
Keywords
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