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Sereda, G. B. Economic principles of taxation

Published in journal "Taxes and Taxation", 2012-7 in rubric "THEORY AND HISTORY OF TAXATION", pages 70-75.

Resume: The article is devoted to the main economic principles of taxation such as the principle of justice, the principle of efficiency and the principle of proportionality. The author studies the established approaches to their interpretation including those approaches which view tax as the economic and legal category. The author also compares the principles, analyzes the relationship between them and evaluates the role of economic principles in taxation.

Keywords: taxes and taxation, tax, taxation, tax as an economic and legal category, economic nature, principles of taxation, economic principles of taxation, principle of taxation proportionality, principle of taxation efficiency.

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