tax forms-(juridical principles of the tax legislation)

We can put everything in a nutshell and say that organizational principles of taxation are the statutes, that determine formation and functioning of the tax system.

Juridical principles of the tax legislation:
We can demonstrate the juridical principles of the tax legislation schematically, as it is shown on the picture below (pic. N4)

Juridical principles of the tax legislation
1) Tax legislative form
2) Equality and justice
3) Tax legislation Equality

Juridical principles of the tax legislation
Tax legislation admits the fact, that the terms and conditions between authority and taxpayer must be established by law. Taxes must not been set arbitrarily. It’s impermissible to levy the taxes, that contradict the realization of citizens’ rights, regulated by the Constitution.
For as much as the taxation can somehow limit the human rights, when one sets the taxes, there are too many terms and conditions that must been foreseen evidently. For example, human and citizen rights must be limited by a law with only the portion, that is essential to protect: bases of constitutional system, plural moral, health, defensive capacity and safety of the state.
That’s why the statute must be the only determinant of the issues, connected with the taxation (such as: concept and type of taxes; establishment, introduction, modification the terms of payment and the cancellation of taxes…). The implementation of this principle will be the guarantee of united national taxation system.
It is worth to say that some wide-spread principles of tax legislation couldn’t legitimate as statute and remained only theory, while some principles formed as law and they were written down in the Tax Code. Among these principles we must name the standard-principles at first. In some countries they are a part of the Constitution and people call them “Constitutional Principles of the Tax Legislation”.