We have to distinguish the
commensurate principles of taxation, which means refilling the government
budget according to the payed bills/ taxes correlated with taxing the payer’s
payment. This principle can formulated as
balancing principles between the individual’s payment and the interests
of the public purse. While setting new payments and determining the main/ core
elements, we have to consider its economics outcomes/ results on filling the
budget and the development of the national economics, besides that, its
influence on the result of the payer’s payment agricultural business, according
to the heaviness of the payment in particular.
The principle of abundant
payments consists of several aspects. The most important is that according to
which the government tax office has to base on differentiated taxes and
taxation entities. The different taxes and taxation objects combination should
give us the system, that will answer the requirements of optimal distribution
for the tax payers. The second important aspect of this principle is not
allowing “the one budget payment”, because in case of the political or
economical situation changes, the budget can stay out of income. The abundance
of taxes/ payments gives the opportunity of creating conditions for flexible
tax policy, taxpayers pay out, equalizing the tax burden, exposuring on
consumption and accumulation. Besides that, the mutual taxes filling up effect
derives from the principle of abundant payments, according to which the
artificial optimization of one tax payment causes the rise of amount of other
payments. The principle of abundant payments makes it more difficult for
dishonest taxpayer to get/ have the tax evasion opportunity. The principle of
abundant payments practical use is the reasonable ratio between direct and
indirect taxes.
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