Justice as a principle of taxation

The basis of this article is an attempt to consider the principle of fairness of taxation as the main factor in the timely replenishment of the country’s budget. Where special attention is paid to the emergence of such a thing as tax. The basis was foreign experience in taxation. Considering individually different tax systems and various economic situations, it is considered impossible to simply take and copy the successful system of a country, analyzing foreign experience, we come to the conclusion that each system is individual and requires adaptation to Russian realities. The tax system of the Russian Federation is not perfect and has a large number of problem points that need to be changed. This needs to be done systematically and phasing out, and developing each next step. Otherwise, it will negatively affect society and lead to social indignation, especially for the population with small and middle incomes, who receive a high tax burden due to the inability to “circumvent” the law. It is necessary to get rid of legislative holes that do not allow the system to work fully. It is also worth noting that the fiscal and administrative resource must respond in a timely manner to changes in the tax system.