Сущность принципа справедливости в налогообложении

Налоги и налогообложение. 2013. № 9. С. 676–688.

Eremenko E. A.

The principle of justice is a basis of any legal system. Discussions on the issue of justice in law have been going on throughout the history of legal science. The modern Russian tax law is no exception to this dispute. In the process of historic development the taxes from various sources of state income have became the main source for covering the budget spending of the modern Russian state. The topicality of the article is due to the need to fairly distribute the tax burden in the conditions of proprietary inequality in the modern Russian society. The issues of just and fair taxation shall always be topical in spite of the amount of attention already paid to them by the scientists. In this article the author turns to the issues of fair taxation via the overview of the key taxation theory, analysis of the works of the Russian scientists of the Empire period, and of legal nature of justice as a principle of tax law. The goal of the article is to analyze theoretical aspects of the principle of justice in taxation, without which it is impossible to achieve the goals of legal practice in the tax sphere.

Keywords: налогообложение, налоги, principle of justice, принцип справедливости, taxation, taxes, принципы налогообложения, прогрессивное налогообложение, теория налогового права, progressive taxation, theories of taxation, history of taxation, principles of taxation, fair taxation, universal taxation, еxistenzminimum, теории налогообложения, история налогообложения, справедливость налогообложения, всеобщность налогообложения