legislative principles of tax

Conclusively can be said that legislative principles of Tax deduction determine the requirements concerning the legislative issues for drawing, changing and canceling of the tax. They represent universal statements that give legislative regulatory mechanisms for tax system and prognosis and registration of the main institutes for tax law based on scientific bases. In the economical literature can be found other principles for tax deduction. Among them is widely spread scientific principles for formation of the tax system. The main concept of this principle is that amount of tax after payment of the tax must give opportunity for receiving the income for fulfillment of normal functioning. According to this principle during establishing tax period cannot be managed interests within short period of time that will be directed toward treasury filling and against economic development and against the interests of tax payers. Easily is found that consent of this principle fully coincides proportionality that is why according to our view scientific approach toward tax formation system cannot be considered as separate principle. Also can be said that any practical use of tax deduction need serious scientific approach and analysis. Interesting is economical substantiation principle of tax deduction. The main point of this principle is that during tax deduction must foreseen not only tax payment by the payer but also economical approach. Actually economical substantiation principle of tax deduction excludes self establishing of the payments and requires that deduction of the tax be accomplished via tax potential of the person. Tax and duty unity that represents tax load composition must afford an opportunity for the payer to accomplish payment using their constitutional right, including ownership right. Coming from the mention it is clear that at any actual payment established by the law must have economical substantiation. This principle is based on property condition evaluation of the tax payer's because during tax deduction conditions foresee tax potential of tax payer. Such evaluation is accomplished based on two criteria one of which evaluates the received profit of the tax payer and other its solvency. It is clear that more the payer receives the profit more is the level for his/her tax deduction and appropriately more is solvency ability. According to our view the main content of this principle shares the proportionality principle of tax deduction and so economical substantiation principle of tax deduction cannot be mentioned as separate principle.