
	Taxes and Taxation Reference: Sereda, G.B. Principle of economic feasibility of tax // Taxes and Taxation. 2013. № 7. P. 483-490. URL: https://en.nbpublish.com/library_read_article.php?id=63045 Sereda, G.B. Principle of economic feasibility of tax Abstract: The article is devoted to the principle of economic feasibility of tax, which serves as a secondary principle, and it is derived from more dominating principles of taxation, such as principles of tax efficiency and tax proportionality. The author provides a definition of the principle of economic feasibility of tax from the standpoint of analysis of a tax as an economic and legal category through singling out the primary economic and legal grounds for taxes, necessary defining conditions, causes, economic and legal factors relating to the introduction of taxes and obligation to pay taxes. The author further supports his position in accordance with the requirements of economic and legal theory by studying taxes in comparison with the economic ability of payer, and presence of economically positive result of taxation, which also should set no obstacles for the further development and reproductive performance, and finally complete usability of tax (its final redistribution). Keywords: tax, taxation, economic and legal category “tax”, principles of taxation, economic principles of taxation, economic feasibility of tax, economic grounds for a tax, legal grounds for a tax. This article can be downloaded freely in PDF format for reading. Download article This article written in Russian. You can find original text of the article here . References 1. Bezobrazov V.P. Finansovoe pravo. Sankt-Peterburg: lit. Koplevskoy. 1878. 214 s. 2. Brodskiy G.M. Pravo i ekonomika nalogooblozheniya. SPb. Izd-vo Sankt-Peterburgskogo universiteta. 2000. 402 s. 3. Vinnitskiy D.V. Rossiyskoe nalogovoe pravo: problemy teorii i praktiki. Yuridicheskiy Tsentr Press. 2003. 395 s. 4. Godme P.M. Finansovoe pravo. M.: Progress. 1978. 428 s. 5. Demin A.V. Aktual'nye voprosy nalogovogo prava. Nalogi, Sbory, Printsipy nalogooblozheniya: Uchebnoe posobie. Krasnoyarsk. 2001. 114 s. 6. Kommentariy k Nalogovomu kodeksu RF, chasti pervoy (postateynyy, rasshirennyy) / pod red. A.V. Bryzgalina M.: Analitika – Press». 1999. 592 s. 7. Kucherov I.I. Teoriya nalogov i sborov (Pravovye aspekty): Monografiya. M.: ZAO «YurInfoR». 2009. 473 s. 8. Lebedev V.A. Finansovoe pravo. T.2. S.-Peterburg.: tipo-litografiya A.V.Vol'fa. 1882. 786 s. 9. Ozerov I.Kh. Osnovy finansovoy nauki: Kurs lektsiy. 4-e izd. Vyp.1. M.: Tip-fiya I.Sytina. M. 1911. 544 s. 10. Postateynyy kommentariy k Nalogovomu Kodeksu Rossiyskoy Federatsii. Chast' 1, 2-e izd., pererab. i dop./ Pod obshch. red. V.I.Sloma i A.M.Makarova. M.: Statut. 2000. 518 s. 11. Pepelyaev S.G. Nalogi: reforma i praktika. M.: Statut. 2005. 285 s. 12. Petrova G.V. Obshchaya teoriya nalogovogo prava. M.: ID FBK – PRESS. 2004. 224 s. 13. Petti U. Izbrannye raboty: «Traktat o nalogakh i sborakh». M.: Os'-89. 1997. 110 s. 14. Sokolov A.A. Teoriya nalogov. M.: YurInfor-Press. 2003. 499 s. 15. Yanzhul I.I. Osnovnye nachala finansovoy nauki. Uchenie o gosudarstvennykh dokhodakh. Sankt-Peterburg: tip. I.Stasyulevicha. 1899. 510 s

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Sereda, G.B. Principle of economic feasibility of tax