Uman NUH | today: 04/14/2024
| Author(s) |
Nepochatenko Olena O., Doctor of Economics, Professor, Rector of Uman National University of Horticulture, Head of Department, Uman National University of Horticulture Bechko P.K., Candidate of Economics, , Uman National University of Horticulture, Ukraine Vlasyuk S.A., , , Uman National University of Horticulture Шумило Т. В., , , |
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| Category | Economics | ||
| year | 2022 | issue | Issue number 101. Part 2 |
| pages | 79-91 | index UDK | 336.2:338.246.025.2 | DOI | 10.32782/2415-8240-2022-101-2-79-91 (Link) |
| Abstract | The denomination "fairness of taxation" is of particular relevance at the present stage of society development. The purpose of the research is to classify, enhance the understanding, summarize and clarify the basic theoretical principles of the denomination "justice of taxation" and to determine the main directions of its application. The essence of the denomination "taxation fairness" has been studied, starting from the origins of economic science, in particular, the classical representatives who offer quite specific concepts of justice. It should be pointed out that, according to both foreign and native researchers, the fairness of taxation closely deals with the implementation of the more specific principles of economic justification and equity of taxation. It can be explained by the fact that taxation should be correlated not only with the necessity of taxpayers to achieve their fundamental rights and freedoms, but should also take into account their financial situation. The principle of economic justification eliminates the arbitrary establishment of taxes and fees and requires taxation based solely on tax capacity. Neglect of the principle of justice leads to unprofitable functioning of economic entities. According to our interpretation, the essence of "fairness of taxation" can be found in the analytical views of classical and modern researchers: in a restricted sense, implementation of the principle of justice in taxation involves the formation of centralized funds in order to perform the functions and tasks of the state and ensure conditions for expanded reproduction, proportional to the material capabilities of taxpayers; in a broad sense, the essence of the principle of fairness of taxation is most fully reflected from the position of a systematic approach, which is based on the consideration of an object as an integral set of elements in the totality of relations and connections between them. It is proposed to define the principle of fairness of taxation as a system of interrelated elements that reflect its essence: legitimacy; balancing the tax burden; lack of discrimination before compliance with the conditions and procedures for taxation | ||
| Key words | taxation fairness, denomination, taxation, tax | ||