On tax fairness by Adam Smith to the present day

Since Adam Smith, scholars have written about the principles of fair taxation. The article critically examines the position of A. Smith in the book "An Inquiry into the Nature and Causes of the Wealth of Nations" regarding various aspects offairness. Approaches to formulas for calculating basic indicators of the fairness of tax legislation and tax administration are proposed based on the strength and ability of an economic entity to participate in the maintenance of the state.