Wednesday, April 27, 2016

what is taxation ? (general principles of taxation)

Some of the country’s constitution explains the tax payment obligation, in the state funding with the participation necessity of all citizens. For example, according to the article 53 of the Italian constitution everyone is obliged to take part in the state expenses of their own tax capacity. Taxation principles with constitutionally legalize terms stands out the constitution of Brazil. The constitution provides, that taxes should be accorded to the private character, and should be divided in accordance of the tax payers economic possibility. In the constitution 145 of 162 articles, the taxation principles are determined in detail and is reflected some interesting and for all common principles. For example, general principles can be attributed to any ground with tax payer discrimination, special attention should be paid to the principles of the economic validity of the principle of taxation, taxation for the confiscation of the principle of not giving and inadmissibility of such tax, which creates artificial barriers  and restrictions during the movement of people and goods. According to Liechtenstein constitution, state provides for fair taxation and exempt from taxes for the existence of a minimum (minimum wage) and imposes with high tax rates the great property and incomes. The principle of imposing tax law is reflected, almost in all of the country’s constitution. Japan’s 30th article of the Constitution this principle this principle is simple formed:”Population are subject to taxation in accordance with the law”. According to the article 34 of the French Constitution the law sets the rules, related fees and their removal. The principle of the tax system is fixed to the US Constitution, in  8th department the 1 article is about a state of all tax fees and excise duties on the uniformity of the constitutional states of this country, unlike many other countries, granted to have the tax removed from the financial goal priority. This principle is actually prohibits the state to provide financial expenses other than for the purpose of introducing tax. The principle of equality and fairness is closely linked with the above principle. The essence of the principle is in administration of fair taxation and in equality of the state and the taxpayers. Tax legislation clearly and accurately supposed to build of non-discrimination principle the obligations and responsibilities on the both sides. Despite the clarify of the principle of taxation in the history keeps many facts, when individual citizens and social groups legally avoided paying tax.

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