Principles of tax law in retrospect the development of the economic science

Scientific retrospective analysis of the development of the tax law cannot be made without consideration of foreign experience of economic and financial Sciences in this field of study. Understanding tax as an integral feature of the state gave rise to a number of different points of view on its essence, purpose, an appropriate mechanism for collection, the legal justification for withdrawal, the legal structure and tax principles. If economic science are in constant search of principles that would be able to answer the questions: how to formulate the principles and functions of tax law, how to optimally collect taxes, keeping the balance of private and public Finance, legal science are trying to answer the question: how to regulate this kind of activity while maintaining harmony between private and public interests.

Public relations in the European States of the period XVIII - XIX centuries and the practice of levying taxes, is far ahead of the scientific achievements of the thinkers in the field of taxation, which gave rise to the emergence of different points of view on the necessity, fairness and validity of the practice of tax collection by the state. Extension of various concepts as to what should be the principles of tax law, took place in the framework of financial thought.

However, this circumstance does not preclude a detailed study of the principles of taxation under the tax law. In support of this position we cite the following arguments:

- first, the science of tax law is in direct relationship with the economic Sciences in the field of taxation, for being the subject of research, basic ideas of tax legislation developed under the influence of economic and organizational basis of taxation, what are the principles of tax law, and the principles of tax control;

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- second, the mechanism of correction of taxes at the state level is impossible without legal regulation;

- thirdly, there is the separation of concerns principles of taxation and principles of tax law. The first is the fundamental idea of an economic nature, formulated on the basis of relevant practice. They give rise to another phenomenon – the rules and regulations of the tax legislation.

The Formation and emergence of the theory of taxation is traditionally referred to as the doctrine of Adam Smith. He first articulated four principles of taxation, which was later named ‘Declaration of the rights of taxpayers” and mainly defended the interests of the taxpayers. The merit of Adam Smith is not the priority in the discovery of principles and the precise formulation of their content.

These principles of tax law the following: the principle of fairness, the principle of certainty of tax, the principle of convenience of payment, economy principle.

The Principle of justice is the duty of the subjects of any state to participate in the expenses of the latter in proportion to their ability. According to the theory of Adam Smith's first principle corresponds to the practice of proportional taxation, the essence of which lies in the obligation of taxpayers with different incomes to pay to the government an equal share.

The certainty of the tax treated under the inadmissibility of the establishment of an uncertain tax, i.e. it must contain the payment amount, term and method of payment.

The content of the principle of convenience of payment of that tax should be levied at a convenient for the payer of the time and the most convenient way.

And finally, the principle of economy suggests the need to minimize the costs for the removal of the tax.

At the present stage of development of social relations the principle of justice though has not lost its original value, but has undergone significant transformation in response to changing conditions in economic, legal and social spheres of human activity. It is considered in two aspects: horizontal and vertical. The essence of the principle of justice “horizontally” is as follows: subjects that are in the same position and have the income, the second the same tax base, are required to pay tax at a uniform rate. The principle of justice “vertical” suggests that the subjects using different materials are required to dispose of different proportion of their income.

So, after reviewing the most important studies of the historical heritage of economic and financial nature, it should be noted that, in accordance with the realities of the birth and development of a qualitatively new economy of the time was doctrinally developed various concepts, including certain principles of tax law that are the result of both scientific and practical understanding and analysis of tax interactions between state and society.