Principle of equity in tax law: aspects of use

The relevance of this work is in necessity of fair tax burden-sharing concerning material inequality in modern Russian society. The aim of this work is analysis and summary of theory basis of content of principle of equity in tax sphere, RF legislation on taxes and law-enforcement practice. The article is written with use of law-comparative, structure-functional and legalistic methods. The result is in discovering problems in realization of principle of equity in Russian Federation during tax burden-sharing. The conclusion is that principle of equity action should help to form an effective tax system.