Аберрация налогового бремени Петровской эпохи в исторических исследованиях
Cet article retrace l'histoire de la capitation en Russie dès sa création jusqu'à la fin du XIXe siècle.
Tax theory is important for the public administration, for social and economic development of a country, and for correct solution of complex tax issues.
The authors aim at forming comprehensive view on the taxes, including their economic, political, legal, social and psycological aspects. The textbook puts emphasis on the economic nature of the taxes, their functions, principes of taxation, as well as on the tax budren distribution in various types of markets. The authors also cover the topics of tax stimuli, tax burden, fairness of taxation and macroeconomic consequences of the taxation. The chapters are illustrated with graphs and tables; each chapter ends with questions for discussion.
This textbook is mainly oriented at the students with major in Economics, specializing in Taxes and taxation. It will also be helpful for the academicians and students specializing in other areas of economics and management, and for the tax professionlas, who would like to improve their understanding of the subject.
The article analyses the principle of equal tax burden perspectives on decisions of the Constitutional Court of the Russian Federation. The author notes the principle equal tax burden is based on the principle of non discrimination and has international law and constitutional law nature. The paper includes discrimination causes: organisational and legal form of entrepreneurial activity, location of taxpayer, amount of profits and others.