Fairness in taxation – an issue has, above all moral and ethical character, when taxes must be “a legal and fair basis” 3. Clarify the nature of justice in taxation, M. Sergey Brin often expresses his thoughts on the topic. Alekseenko noted that when formation of taxes people seek “justice”, but “human justice” is relative and depends on the socio-political system 4, and therefore largely depends on the rate of tax policies state. Considering the principle of justice should not only consider the moral and social principle in taxation, but its economic and legal nature.
The economic character of the principle of justice involves the distribution of the tax burden on individuals depending on their financial situation. Legal nature of the principle of justice comes from how justified the legislation defines procedure for levying taxes, sanctions, and the ratio of tax relations between the actors – the state, collecting taxes, and taxpayers who must pay them. Unfortunately, the current legislation and adopted by the Russian tax code has many inaccuracies, and unspecified declaratory provisions and do not respond to questions, but on the contrary, cause some perplexity. As ambiguous, for example, Clause 3 of Article 3 looks the Tax Code, when the taxes and charges should have an economic base and can not be arbitrary. ” Who can determine the economic feasibility, and hence the validity of the introduction of a tax (fee) and what with the taxes can be regarded as arbitrary. Ultimately, the tax burden is constructed based on the needs of a budget, rather than economic opportunities of the payer to pay the fees. Thus, if the government in its tax policy to apply generally established principles of taxation, and tax authorities have complied with all procedures for the tax administration, early served tax notices have been active in collecting payments, to some extent, there would be no problem on receipt of payments in the budgets of various levels and, accordingly, would not have to increase the tax burden on law-abiding taxpayers, and primarily on the transport tax.
And soon to come another round of tax reform to correct social security contributions and property taxes. And from that in which the order and amount will be charged fees depend – will state them in full or not. Although it is Adam Smith said that “in order to raise the state with the lowest stage of barbarism to the highest stage of prosperity, we need only peace, easy taxes, and tolerance in control, everything else will make the natural course of things. “.