SOME CHALLENGING ASPECTS OF THE IMPLEMENTATION OF FAIRNESS PRINCIPLE IN TAX LAW OF RUSSIA AND MEASURES TO OVERCOME THEM
The article notes the actualization of the problem of justice in the field of legal regulation of taxation at the present stage. The article studies the approaches that serve as criteria for the construction of a fair tax system from the perspective of solvency, the amount of benefits received from...
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| Format: | Article |
| Language: | Russian |
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North-Caucasus Federal University
2021-09-01
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| Series: | Гуманитарные и юридические исследования |
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| Online Access: | https://humanitieslaw.ncfu.ru/jour/article/view/313 |
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| author | Mariya Kojlova |
| author_facet | Mariya Kojlova |
| author_sort | Mariya Kojlova |
| collection | DOAJ |
| description | The article notes the actualization of the problem of justice in the field of legal regulation of taxation at the present stage. The article studies the approaches that serve as criteria for the construction of a fair tax system from the perspective of solvency, the amount of benefits received from the state, as well as the equality of legal opportunities to protect their rights by the state and the taxpayer, and examines some problems of their practical application. The article shows the inapplicability of the principle benefits of a fair tax system because of the exceptional diversity of taxpayers by the level of income, family composition, age, educational and other criteria that determine the need for increased social protection of certain categories of citizens, and in this situation it is a priori impossible to follow the postulate of compliance paid by each taxpayer of the amount received public benefits. In the analysis of solvency, the key factor was whether the amount of tax to be paid should increase in line with the growth of the person's income, which logically led to the analysis of the preference for proportional or progressive taxation. It was concluded that the existing flat scale of taxation does not allow the principle of justice to be embodied in the objective reality, and the need to introduce progressive taxation in conjunction with the establishment of an annually indexed minimum free from taxation is noted. The author also studies such problems as the regressive nature of many taxes, the orientation of the tax burden on low-income categories of payers, weak social orientation and significant scale of tax evasion. The article studies the norm on the indisputable procedure of collecting taxes from individual entrepreneurs, penalties and fines for violation of the legislation on taxes and fees were critically evaluated, and as a more consistent with the principles of justice, it was proposed to use a compulsory procedure for collecting additional taxes, as well as the amounts of penalties and fines only after the expiration of the statutory period of appeal as regards the act of inspection of the tax authority. The conclusion is drawn concerning the isolation of the existing system of taxation from the objective reality and the measures to make appropriate changes to the Russian legislation on taxes and fees. |
| format | Article |
| id | doaj-art-c7aeb0a8d5ae47a99a8a959deb1deea3 |
| institution | OA Journals |
| issn | 2409-1030 |
| language | Russian |
| publishDate | 2021-09-01 |
| publisher | North-Caucasus Federal University |
| record_format | Article |
| series | Гуманитарные и юридические исследования |
| spelling | doaj-art-c7aeb0a8d5ae47a99a8a959deb1deea32025-08-20T02:38:18ZrusNorth-Caucasus Federal UniversityГуманитарные и юридические исследования2409-10302021-09-0104176181311SOME CHALLENGING ASPECTS OF THE IMPLEMENTATION OF FAIRNESS PRINCIPLE IN TAX LAW OF RUSSIA AND MEASURES TO OVERCOME THEMMariya Kojlova0North Caucasus Federal UniversityThe article notes the actualization of the problem of justice in the field of legal regulation of taxation at the present stage. The article studies the approaches that serve as criteria for the construction of a fair tax system from the perspective of solvency, the amount of benefits received from the state, as well as the equality of legal opportunities to protect their rights by the state and the taxpayer, and examines some problems of their practical application. The article shows the inapplicability of the principle benefits of a fair tax system because of the exceptional diversity of taxpayers by the level of income, family composition, age, educational and other criteria that determine the need for increased social protection of certain categories of citizens, and in this situation it is a priori impossible to follow the postulate of compliance paid by each taxpayer of the amount received public benefits. In the analysis of solvency, the key factor was whether the amount of tax to be paid should increase in line with the growth of the person's income, which logically led to the analysis of the preference for proportional or progressive taxation. It was concluded that the existing flat scale of taxation does not allow the principle of justice to be embodied in the objective reality, and the need to introduce progressive taxation in conjunction with the establishment of an annually indexed minimum free from taxation is noted. The author also studies such problems as the regressive nature of many taxes, the orientation of the tax burden on low-income categories of payers, weak social orientation and significant scale of tax evasion. The article studies the norm on the indisputable procedure of collecting taxes from individual entrepreneurs, penalties and fines for violation of the legislation on taxes and fees were critically evaluated, and as a more consistent with the principles of justice, it was proposed to use a compulsory procedure for collecting additional taxes, as well as the amounts of penalties and fines only after the expiration of the statutory period of appeal as regards the act of inspection of the tax authority. The conclusion is drawn concerning the isolation of the existing system of taxation from the objective reality and the measures to make appropriate changes to the Russian legislation on taxes and fees.https://humanitieslaw.ncfu.ru/jour/article/view/313principle of justicetaxationprogressive scalenon-taxable minimumtax benefitssolvencytax administration |
| spellingShingle | Mariya Kojlova SOME CHALLENGING ASPECTS OF THE IMPLEMENTATION OF FAIRNESS PRINCIPLE IN TAX LAW OF RUSSIA AND MEASURES TO OVERCOME THEM Гуманитарные и юридические исследования principle of justice taxation progressive scale non-taxable minimum tax benefits solvency tax administration |
| title | SOME CHALLENGING ASPECTS OF THE IMPLEMENTATION OF FAIRNESS PRINCIPLE IN TAX LAW OF RUSSIA AND MEASURES TO OVERCOME THEM |
| title_full | SOME CHALLENGING ASPECTS OF THE IMPLEMENTATION OF FAIRNESS PRINCIPLE IN TAX LAW OF RUSSIA AND MEASURES TO OVERCOME THEM |
| title_fullStr | SOME CHALLENGING ASPECTS OF THE IMPLEMENTATION OF FAIRNESS PRINCIPLE IN TAX LAW OF RUSSIA AND MEASURES TO OVERCOME THEM |
| title_full_unstemmed | SOME CHALLENGING ASPECTS OF THE IMPLEMENTATION OF FAIRNESS PRINCIPLE IN TAX LAW OF RUSSIA AND MEASURES TO OVERCOME THEM |
| title_short | SOME CHALLENGING ASPECTS OF THE IMPLEMENTATION OF FAIRNESS PRINCIPLE IN TAX LAW OF RUSSIA AND MEASURES TO OVERCOME THEM |
| title_sort | some challenging aspects of the implementation of fairness principle in tax law of russia and measures to overcome them |
| topic | principle of justice taxation progressive scale non-taxable minimum tax benefits solvency tax administration |
| url | https://humanitieslaw.ncfu.ru/jour/article/view/313 |
| work_keys_str_mv | AT mariyakojlova somechallengingaspectsoftheimplementationoffairnessprincipleintaxlawofrussiaandmeasurestoovercomethem |