tax efficienc

It is important principle theory for taxpayers that taxation would be convenience for them. According to this principle all tax should be payed favorable time and such form that is acceptable for every taxpayer. In other words, in the process of forming tax system and setting up any tax all formality must be for seen and act of tax payment should be simplified as much as possible. Tax payment should be done not by revenue receiver but by the organization, where revenue receiver is employed, tax payment should be match the period of incoming earnings. By this principle, it’s considerable that tax is established at consumption, when the tax payment is done during the buy of products or services.

It has important meaning that tax should be divided into governmental levels. This principle must be enshrined by the law. All governing institution (central, regional, local) should be authority about tax payment. At the same time tax payment into different level of budget should be regulated by the law of budget.

The Principle of tax payment system unity is essential. It appears from the unity of the financial politic. According to this principle it is not good idea to setting up such taxes, that can limit directly or indirectly movement of product/services or finances in the country or limit with other form productive activity of physical or juridical persons. Also it’s unacceptable to set up such taxes that restrict physical persons, jobs, products/services movement between regions of country, export of capital or invest within the other  municipality. Tax payment system must restrict able of tax exports. About this, mustn’t be set up regional or local taxes in the different level budget, if this payment will be redirect into the country territorial units tax payers.

The principle of effectiveness is very important. First of all it says that price of monitoring  on forming and functioning national payer system, also doing tax legislation shouldn’t be high.