Changes in the forms of taxation under the influence of the revolutionary events of 1917 make one think about the implementation of the principle of justice. The revolutionary events of 1917 radically changed the taxation system.
So, in post-revolutionary Russia, not only types of taxes were revised, but also social groups of taxpayers. A change of public administration caused a shift from indirect taxes to direct taxes, public authorities were striving to realize the principle of universality and equality of taxation. In the study of equity in taxation, the following issues have always been highly important: the commonality and equality of taxation, the scale of the distribution of taxes (uniform, proportional, progressive taxation), minimum tax-free and source of taxes (income and capital).
At present, the universality and equality of taxation are singled out by scientists as a separate principle of tax law. This can be explained by the fact that the principle of the validity of taxation since the beginning of its research was correlated with the achievement of universality and equality in taxation.
Without detracting from the principle of universality and equality of taxation, scientists noted the need for certain exemptions from paying a tax. In the study of the universality and equality of taxation, the following provision is the minimum theory, exempt from taxation according to which the known minimum of the means necessary for the existence of people, the so-called еxistenzminimum, must be tax-free.
The question of fairness of taxation was raised in numerous theories of taxes. Some theories were opponents of progressive taxation, while others opposed this way of tax distribution. The main theories of taxation were: the theory of the equivalence of services, the theory of taxability, socio-political theory, the theory of general retribution, the theory of special retribution and the psychological theory (Austrian school).
Turning to the issue of proportionality of taxation, it is necessary to identify the following three approaches that have developed in financial science: uniform taxation; proportional taxation; progressive taxation.
1) Uniform taxation is a form of taxation where all taxpayers were charged with an equal tax.
2) Proportional taxation means that the tax is paid directly in proportion to the income received.
3) Progressive taxation provides for an increase in tax in accordance to the increase in income. In relation to sources of taxation, ideas of justice developed in discussions about what income or capital should be the source of taxation.
The classical school of economists and its followers were inclined to believe that the source of taxes could be income, not capital; State expenditures should be commensurate with the net income of the payers.
Thus, the principle of fairness in tax law includes the requirements of universality, equality, proportionality and taking into account the actual ability to pay taxes. The requirements of equality in taxation are applied to comparison of economic opportunities of taxpayers, and not to the same amount of tax levied from them.
Counting of actual ability to pay taxes allows one to identify these economic opportunities of the taxpayer, which is a prerequisite for the consistent implementation of the beginning of equality in taxation.
One of the expressions of the principle of fairness in tax law is the correspondence between the property status of the taxpayer and the amount of tax levied. Accounting for the actual ability of the taxpayer to pay tax will be a necessary condition for the implementation of the principle of fairness in tax law.
The principle of justice is the basis for all modern principles of taxation. The latter are called upon to form a tax system that meets the requirement of justice. Analysis of the pre-revolutionary era and post revolutionary taxation practices in Russia makes it possible to identify approaches to understanding the principle of justice and its implementation, to compare historical models, to determine the socio-political, ideological and economic factors that determine the different approaches in the taxation system.
Created by Davydov Maxim
