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Taxes and Taxation
Reference:

Eremenko, E. A. Principles of Taxation: Historical and Theoretical Aspect

Abstract: The issue about taxation principles is very topical for a modern Russian tax system. At the present time principles of tax law are one of the most discussed issues in the theory of financial law. To conduct a better analysis of tax law principles, it is necessary study historical, social, political and moral factors of taxation. Today we do not have a common approach to classification of taxation principles. The author of the article provides the main classifications of taxation principles lying in the basis of tax systems at all modern states. The subject of the research is the theoretical content of the main principles of taxation. The purpose of the research is to analyze theoretical aspects of taxation principles that are necessary for performing the goals of law-enforcement in the sphere of taxes. Conceptual grounds of the research consist of general scientific methods as well as particular scientific methods (methods of formal law, history of law, comparative law). As a result of the study, the author provides a full description of taxation principles and gives their classification. These results can be used in further researches of taxation principles and taxation issues. The results can be also used in education.


Keywords:

taxes, taxation, principles of taxation, history of taxation.


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