The principle of fairness of taxation and its reflection in the tax system of the Russian Federation
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The article reveals theoretical questions of the principle of fairness, including in relation to taxation. The main provisions characterizing the level of fairness of the tax system are analyzed. The necessity is proved and the corresponding changes in the tax legislation regarding the taxation of individuals are offered.
Equity, taxation, equitable taxation system, concept of equity, equity in taxation, equitable taxation, tax equity
Короткий адрес: https://sciup.org/140282572
IDR: 140282572
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