Open AccessThe Principle of Taxation Fairness from the Positions of Tax Sovereignty and the Rule of the People
Author(s) -
Mikhail N. Sadchikov,
AUTHOR_ID
Publication year - 2021
Publication title -
nalogi
Language(s) - English
Resource type - Journals
ISSN - 1999-4796
DOI - 10.18572/1999-4796-2021-1-13-16
Subject(s) - sovereignty , double taxation , tax law , economics , international taxation , law and economics , economic justice , democracy , direct tax , public economics , law , political science , tax reform , microeconomics , politics
The principle of justice is the principle of the entire system of law. The principle of fair taxation is the one of the basic principles of tax law. It is crucial question to find out the content of this principle. To author opinion there is public justice taxation but not individual fair taxation. That is to say, the taxation is unfair for individual sometime but it is fair taxation for social purposes. The public fair taxation principle is based on the tax sovereignty and it is generated by democracy. The article discusses the difference in the content of this principle in different states. For example it can be find out from different approaches of states to the progressive taxation question.