The classical principles of taxation wereopen and formulated by Adam Smith, and although in his interpretation they are now part of history, but continue to serve as a guide for the development and improvement of tax systems in many countries around the world. Throughout its existence, these basic principles of taxation have been constantly supplemented, transformed in various economic concepts. Only at the turn of the 19th and 20th centuries the economic principles of taxation began to be applied as concrete criteria for the creation of tax systems in a number of European countries.
In modern reality, the principlestaxation in the Russian Federation are understood as the most fundamental and general provisions of the construction of a taxation system that ensure the economic stability of society and the solution of the tasks of economic development facing it.
The main reasons for singling out these provisions as principles are:
- the requirement to have economic justification;
- Possibility of realization within the framework of the tax system of the Russian Federation;
- they should not contradict the fundamental provisions of the tax systems of foreign states.
Let us briefly review the content of these principles.
- The principle of legality presupposes that no onenothing can restrict the freedoms of citizens, except in cases stipulated by the Constitution. The tax in this sense, acts as a legitimate restriction, which is based on law, common sense and serves the interests of society as a whole. The principle also establishes that only legitimate taxes are paid.
- The principle of universality proceeds from the understanding and recognition of the equality of all before the law and the obligation to pay taxes without exception, except those that are also defined by law.
- The principles of taxation in the Russian Federation, providing forobservance of fairness in the conduct of taxation. In addition to tax legislation proper, the provisions of justice are fixed in the Russian Federation constitutionally. The tax sense of this principle is that taxes should promote a fair redistribution of wealth throughout the society.
- The principle of publicity requires the search for an equitable balance between the interests of the state and society.
- The principles of taxation in the Russian Federation, whichestablish that the introduction and regulation of taxes is the prerogative of only the legislature, which organizes the envisaged procedure for approving taxes.
- Provisions that all taxes should be justified and expedient form a principle of economic validity.
- The principle of presumption of interpretation and interpretationtax legislation in favor of the taxpayer provides that all ambiguities about the payment of taxes should be considered and interpreted in favor of taxpayers.
- Understanding by taxpayers of what tax is paid for and to whom is made is the content of the principle of certainty of taxation.
- The prohibition of violation of the common economic space is determined by the content of the principle of the unity of the tax policy.
- The principles of taxation in the Russian Federation, which presuppose the integrity, uniformity and uniformity of taxes and tax procedures throughout the country, form the principle of the unity of the tax system.
The implementation of these principles in the Russian Federation istaking into account the peculiarities of the form of the state structure of the country and its budget system. Constructed on the basis of federalism, they provide for the existence of a three-level model of budgets, where all these principles act and manifest themselves without any restrictions and changes.</ p>