the principles of political economy and taxation-(tax system)

For making this principle real we have to use all variety of taxes, that will give us the opportunity to take into account the taxpayer’s property as well as the amount of income.                                                                                      

Also the usage of this denoted principle is important to stabilize the finances of country, exceptionally, during the economic crisis, because economically it is better for filling the budget to be multiple streams of income on the basis of wide tax base and comparatively  lower tax rates.

         The principle of justice and equality is connected to the principle of universality. According to this principle each person must pay Statutory fee and take part in financing the expenses of state. This principle don’t have  absolute character. It refers only the person, who is “taxpayer”. It means that tax legislation must not do the exceptions for separate categories of taxpayer. Also this principle doesn’t mean that every citizen is obliged to pay the tax despite of they have income or not.

        In conclusion, we can say that economic principles of taxation identify the core requirements, which must fit the proportionality, justification of economic taxation and the economy of tax administration. In fact, these principles identify important approaches, which must fit sales taxes.

     organizational principles of taxation

schematically, we can imagine  organizational principles of taxation in this way: organizational principles of taxation: efficiency, universalization,deftness,cost distribution by salary,common taxation system,tax in time,determination,public.

 

 The principle of taxation universalization is very important principle during the formation of the tax system.

     Tax system should have the same requirements for every tax payer, despite the form of ownership, the subject of taxation. It is unacceptable to require additional fee, to grow tax rates or differentiation, to establish tax concessions on the basis of the form of ownership, the organizational and legal form of enterprise, citizenship, geographical origin of the authorized capital and etc.

In addition, there may be a tax on the political, economic, religious affiliation, ethnic and other grounds.                                                                                                     

There must be common approach about tax calculation, despite of the object of taxation, location or source of income.