tax payment

In addition, payments to stimulate the development of the national economy, also it must be grows factor of Agricultural activity for physical and juridical persons.
Public Principles means Tax legislation, Various legal acts and obligations of taxpayers any document related to the official publication. The state is obliged to inform the taxpayers and fee payments, to clarify the legal norms, as well as taxes. Rational and sustainable tax system can’t function without a certain principle. The interpretation of tax legislation can’t be classified according to your opinion. At the same time, the tax system should be understandable and acceptable to the majority of society. Therefore, the tax law should be the law of direct action, which excludes the executive instructions, explanations, letters and other legal acts necessary. The executive authority is not allowed to own interpretation of the tax law practice. According to this principle, the tax amount, time and method of payment of its tax payers should be known. This principle ensures the stability of the tax system. At the same time, the tax system must be flexible and able to adapt easily to the changing socio-economic environment. Taxes must be specified at the time of the tax for all items. A fee may be imposed can’t be considered when there is a specific tax subject, tax object, tax base, tax period, Tax rate, tax calculation and tax payment procedure. State authorities will lead to uncertainty in the law to violate the rights of taxpayers. The essence of the principle of certainty can be briefly summarized as follows: Each taxpayer should know the sequence in which tax and on what terms to pay.
Taxation simultaneousness based principle means: the normal functioning of the tax system is not allowed to generate income from the same source or object twice or more taxation. In other words, one and the same object by the law of the tax period, be taxed only once, and only one kind of tax. The world economy is in the process of strengthening the conditions of globalization, this principle is complicated. In this situation, it is almost guaranteed to have the same income tax in two or more countries. In this project, pointing the resolution of double taxation prevention treaty signing interstate widespread international practice.