1. The moral category of justice as a concept of due, as a correspondence between deed and reward is the fundamental idea on which any system of legal regulation is built. At the same time, the principle of justice, despite fierce disputes over its essence and content, has been the main guideline of any civilized taxation system for two hundred years. According to V. Pushkareva, the historical dispute about the priority in the principles of taxation made a kind of spiral movement: from justice according to A. Smith, sufficiency according to A. Wagner, back to the principles of justice in tax systems industrially. developed countries end of the 20th century.

The idea of tax justice in a number of countries has received legislative, and often constitutional, consolidation. Thus, the Constitution of Liechtenstein provides that the state establishes a fair taxation, exempting from taxation the minimum for subsistence and imposing higher rates on larger incomes and property. In some cases, the category of justice was fixed directly in the names of the tax laws themselves. For example, the financial reforms of R. Reagan in 1982 in the United States began precisely with the "Fair Taxation and Fiscal Responsibility Act".

The problem of justice is primarily an ethical problem. Back in 1887, the Russian researcher M. Alekseenko noted that when forming taxes, people strive for "justice", but "human justice" is relative and depends on the socio-political structure.

However, speaking about the principle of fairness in the tax sphere, it is necessary to take into account its economic and legal nature, which makes us consider this category from two points of view: economic and legal.

2. In economic terms, the principle of justice means that state taxes and spending should influence the distribution of income, placing a burden on some people and granting privileges to others. In foreign economics There are two main aspects of this principle: horizontal and vertical.

The principle of horizontal equity implies that payers who are in an equal economic position must also be in an equal tax position, i.e. everyone must pay the same amount of tax (principle of solvency). This principle is based on the idea that the amount of taxes levied should be determined depending on the amount of income of the payer. According to N. I. Turgenev: “Taxes should be distributed among all citizens in odillac proportion; everyone's donations for the common good must correspond to his strength, i.e., his income

However, in this case the ethical problem of defining equality arises, since equality cannot always be achieved by comparing current incomes. Take, for example, two people working in the same factory doing the same job and crawling the same salary. One of them has one child, and the other has five dependent children. Can they be considered equal? Apparently not.

According to the principle of vertical justice, persons who are in an unequal position must be in an unequal tax position; in other words, whoever receives more of certain benefits from the state must pay more in taxes (principle of benefits). How fair the benefit principle is, however, depends on how the money is spent. public funds received through taxes. So, it is well known that older people, on the one hand, have more low income compared to young able-bodied people, but, on the other hand, they are more likely to use public health services. The principle of ability to pay says that older people should pay lower taxes. At the same time, according to the benefit principle, older people should pay more taxes because they benefit more from public funding of hospitals and clinics. Obviously, in this case, the application of the benefit principle to pensioners and the elderly will be unfair.

If we consider the issue of financing the construction and repair highways, then many will agree that road users and vehicle owners should give more than others for road maintenance. This is how it is being done - the system of federal tax payments to road funds (tax on road users, tax on the sale of fuels and lubricants, tax on vehicle owners, etc.) is the main source of financing for the country's road sector.

It should be noted that the distinction between "vertical" and "horizontal" justice still does not solve one of the main problems that exist in the tax sphere today: how to determine the degree of taxation fairness?

3. From a legal point of view, the principle of justice proceeds from how reasonably the legislator regulates the procedure for seizing property from payers, and also how the state that collects taxes and the persons obliged to pay them relate to each other.

Considering the problem of legal justice, it should be noted that modern tax legislation does not answer the question of the proportionality of taxes. In this regard, it is no coincidence that in the conditions of such a legal vacuum, the Constitutional Court of Russia devoted its first tax case to the issue of fair taxation.

In the Decree Constitutional Court dated April 4, 1996 No. 9-P “On the case of checking the constitutionality of a number of normative acts of the city of Moscow and the Moscow region. Stavropol Territory, Voronezh Region and the city of Voronezh, which regulate the procedure for registering citizens arriving for permanent residence in these regions"^ it is noted that fair taxation is based on the Constitution of Russia and should not deprive citizens of the opportunity to exercise their constitutional rights (the right to property, the right to housing etc.). In addition, taxation that prevents citizens from exercising their constitutional rights should be recognized as disproportionate.

Despite the fact that the rule of law begins with formal equality, the equality of citizens still cannot be brought to the point of absurdity, limited to formal equality of legal statuses alone. IN modern conditions when establishing and levying taxes, it is necessary to take into account a large number of different conditions and circumstances.

As for the question of the relationship between the legal status of the state and the payer, there should be a state of complete equality between them, since in Art. Articles 8 and 19 of the Constitution of Russia establish equality in the existence and protection of all forms of property, including state and private.

However, at the moment, tax legislation cannot be called fair, since the state, represented by its tax authorities, is in a priority position. So, for example, the taxpayer can demand the return of overpaid tax payments within three years, while the tax authorities may apply an indisputable procedure for collecting tax arrears from legal entities within six years from the moment of formation of arrears (paragraph 3 of article II of the Law on the Fundamentals tax system). In addition, for non-fulfillment of tax obligations, the taxpayer bears strict liability in the form of administrative and criminal liability, and also pays large financial sanctions, even without taking into account his guilt. At the same time, for excessive collection of taxes and unreasonable imposition of fines tax authorities take almost no responsibility.

Moreover, the very right of tax authorities to interpret laws, which follows from Art. 25 of the Law on the Fundamentals of the Tax System, initially puts the payer in an unequal position compared to tax office.

4. Based on the foregoing, some conclusions can be drawn about practical value principles of fair taxation. If the idea of justice is proclaimed as the basic postulate of the Russian tax system, then the consequences of this will be recognition by the legislator and steadfast adherence to the following provisions.

1. Budget and tax policy states should be based on the principles of redistributing tax payments between payers with different capabilities. This means that the very idea of "sameness in taxation" is flawed and untenable. In addition, the choice of directions for reforming the taxation system should be made taking into account the existence of various groups among taxpayers, united among themselves according to their ability to equally bear the tax burden. A fair tax system cannot fail to take into account that large industrial enterprises and small enterprises are payers with different capabilities, and they cannot be equalized in the same issue of paying advance payments for income tax and VAT. In addition, it is necessary to highlight the tax opportunities of newly created enterprises and enterprises that have been operating for several years.

2. To achieve fairness, the tax system must be differentiated in terms of the variety of certain taxes. In any tax system, there should be taxes focused on financing certain government needs. the payers of which are persons who receive benefits from the state more than others. The above example of financing the construction and repair of domestic roads is the most indicative in this regard.

In this regard, the idea of introducing the so-called “single taxes” (flat tax), which provides for a single fiscal payment with the abolition of all other taxes, which is widely discussed in the USA and Europe, is untenable in terms of ensuring fairness and equality between members of society.

3. The main feature of a fair tax system is the availability of benefits. Benefits, which are certain advantages (exemptions, discounts, exemptions, deferrals, etc.) in the calculation and payment of tax payments, are essential elements of any tax system. In addition, through tax incentives, state regulation of the country's economy is carried out.

As pointed out in its Decree No. 9-P of April 4, 1996, the Constitutional Court of Russia, the final laws should provide for certain benefits, and without a direct link to income. In addition, when choosing a form of taxation, any legislator is obliged to proceed from the principle of goodness and justice, and fair benefits to individual citizens correct the ethical vices of formal equality between all citizens.

In this regard, one should agree with Professor D. Chernik, who spoke out against the "all-round reduction in tax benefits" when developing the concept tax code^ Still, the main "evil" lies not in tax benefits as such, but in their "illegibility" and lack of calculation, resulting from an opportunistic or even populist, rather than a balanced and scientifically based approach (for more details, see § 8.8 of this manual).

4. The methodological basis of the principle of justice is progressive And shedular taxation. According to the classical definition, a tax system is progressive if, after the payment of taxes, inequality in the economic situation of payers is reduced. In fact, this is achieved through a complex progression: the size of the rate increases with the object of taxation, but higher rate does not apply to the entire object, but only to the amount that exceeds the limit. Thus, under proportional taxation, a wealthier payer pays a larger share of his income as taxes than a less wealthy payer.

With regard to shedular (classification, partial) taxation, this technique subdivides taxable objects, as a rule, income, depending on the source of their receipt, into different groups - schedules. Each schedule has its own rules and tax rates. The shedular method allows each type of income to be taxed differently, so it is no coincidence that this system is used in many countries of the world^.

5. From a legal point of view, tax authorities and taxpayers should have equal rights and equal opportunities in protecting their interests. In addition, the strengthening of the principle of justice will be the attraction of taxpayers to financial responsibility, depending on the degree of their guilt in committing a tax offense. Currently, tax evaders and taxpayers who violate tax laws as a result of error or negligence are unfairly held equally liable.

A fair taxation system is the ideal dream of any state and society, which has not yet been achieved by any country in the world. Human civilization has been moving towards this goal for centuries, and it still has a very long way ahead of it. The imperfection of the taxation system inevitably causes and will cause criticism of any fiscal institutions of society. However, regardless of this, the search for rational, efficient and fair taxation must continue. But according to the French educator Charles Montesquieu (1689-1755), nothing requires so much statesmanship and intelligence as determining the part that is taken from the subjects and the part that is left to them. Therefore, the consolidation of the principle of fair taxation in the tax legislation will ultimately not only make the domestic tax system more efficient, but will also contribute to the establishment of tax discipline and the education of a civilized taxpayer.

1.2 The principle of fair taxation

In the most general sense, justice in relation to taxation is a form of behavior of the state, determined by an equal attitude towards tax obligations and the rights of all citizens and organizations, and these duties (rights) are equally assigned both to their citizens and to other people. Being inherently moral and legal, the principle of tax fairness in individual countries has been enshrined at the constitutional level. In Art. 31 of the Spanish Constitution states: "Everyone

participates in the financing of public expenditures in accordance with its economic opportunities through a fair tax system based on the principles of equality and progressive taxation, which should in no case involve confiscation.

This principle is basic in the system of principles of taxation. At the same time, some scientists, recognizing its primacy and importance, have attributed and continue to attribute the principle of fair taxation to conditional moments that change historically and do not have a strong core.

This judgment is only partly correct. It is much more correct to say that this principle contains fairly stable (if not eternal) elements that can serve as firm criteria for tax policy and which confirm the correctness of the position of the French philosopher A. Camus: "Everything flows, but nothing changes." An analysis of the principle of fair taxation allows us to single out three such elements in it.

The first element can be formulated as follows: every citizen is obliged to pay for the work of his state, since he and his property are under its protection. The understanding of tax in this sense arose in antiquity and underlay the economic activity of any state. But scientifically, the principle of fair taxation was first substantiated by A. Smith, who believed that subjects (citizens) are obliged to participate in supporting their state in accordance with their material resources, i.e. according to the income that everyone receives under the protection of the state. Essentially, a similar definition of this principle was formulated in the early twentieth century. Russian financier M.I. Friedman: since all members of society are under the protection of the state and enjoy personal and political freedom, then each of them must pay taxes in equal measure with others.

The essence of the second element: in the case of tax evasion by individuals, the state forces them to do so, withdrawing from the property of these individuals the part required by law. The obligation to pay taxes acts as an unconditional requirement of the state to each person (physical and legal) who has a certain income and property. By evading tax, a citizen not only violates economic rights the state, but also the interests of other citizens, since such evasion leads to the need to increase tax rates and impose additional obligations on conscientious payers.

The third element is expressed as follows: state taxes, extending to citizens and organizations, impose a burden on some and provide tax incentives others. Article 56 of the Tax Code of the Russian Federation under tax benefits recognizes the benefits provided by certain categories taxpayers and consisting in the possibility of not paying tax or paying it in a smaller amount. Thus, citizens are exempted from paying taxes, receiving state benefits for unemployment, pregnancy and childbirth. Without this element, the principle of fair taxation does not have complete content.

At the same time, the state, using the mechanisms of tax benefits, can fairly and wisely solve complex political problems, including the demographic problem that is relevant for our country. For example, two workers working in a factory in the same profession receive the same salary, and one of them has one child, and the other has five dependent children. Can we assume that the state treats them fairly by levying the same income tax?

The principle of justice is the most fundamental in the system of principles of taxation. It can be viewed from two sides. Firstly, this principle is not only independent and has a real content, but also daily dominates other principles, and the eternally dissatisfied taxpayer appeals primarily to it. Not only in Russia, but also in the countries of prosperous Europe and in the USA, if an ordinary taxpayer is dissatisfied with the tax system, then most often he points to injustice as its main drawback. The significance of this principle is great and indisputable. A well-known financier of the early twentieth century. V.N. Tverdokhlebov reasonably wrote: “It is not for science to decide which principles are “more important”; but the “fairness” of taxes is outside its competence, while other principles can serve as the subject of its objective analysis”

Secondly, the principle of fair taxation, being basic, is the starting point for most other principles, so that when analyzing it, an old Russian proverb involuntarily comes to mind: "Rye bread is the grandfather of all bread." Most of the principles of taxation logically and legally follow from the principle of justice, are to a certain extent its components.

In Russian legal science, this principle is often referred to as the principle of equal tax burden.

Tax law is closely related to the idea of the rule of law. The concept and content of tax law cannot be conceived in isolation from two main ideas: the idea of the inviolability of the individual and the idea of the inviolability of private property.

For example, Adam Smith believed that the principle of justice corresponds to proportional taxation, when persons with different incomes contribute to the budget the same share of their income.

According to the economist N.I. Turgenev: “Taxes should be distributed among all citizens in equal proportion; each donation for the common good should correspond to his strength, i.e. his income.” common people." He considers it extremely unfair when entire classes - such as the clergy and nobility, especially in France - were exempted from paying the tax. "Taxes should be distributed among all citizens in equal proportion, the donations of each for the common good should correspond to his income"

At present, the principle of justice has been significantly transformed under the influence of changed economic, political and social conditions. It acquired two aspects: "horizontal justice" and "vertical justice".

Based on the broader principle of equality, the same facts should receive a single assessment. Therefore, persons who are in an equal position and received the same taxable income must pay tax at uniform rates. This is the essence of "horizontal justice"

Those who have different material resources must alienate in the form of taxes different shares of their income. Therefore, higher incomes should be subject to higher tax rates. This is aimed at redistributing income. This is how “vertical justice” is understood

Well-known American political scientists G. Almond, J. Powell, K. Strom, R. Dalton note: “Tax policy is aimed at achieving a variety of goals that sometimes may conflict with each other. On the one hand, the state seeks to finance various needs collect the maximum amount of taxes from its citizens.On the other hand, it does not want to kill the goose that lays the golden eggs.The higher the taxation, the less incentives for citizens to work, and if the tax burden becomes unbearable, they may be tempted to leave the country. tax policy should also strike a balance between efficiency and equity Efficiency means extracting the maximum possible tax profit at the lowest possible cost of production.

Fairness implies such an order of taxation, in which no one bears an excessive tax burden. In most countries, the tax system is designed to redistribute wealth in favor of the less wealthy. Therefore, income tax is calculated, as a rule, on a progressive scale, i.e. The percentage of taxation depends on the amount of income. Here, however, there is a danger that excessive high stakes income tax will discourage people from working and earning and, having a detrimental effect on the formation of capital, will turn out to be ineffective"

The principle of justice will never lose its relevance and will not be fully explored, since it has an extremely mobile content that changes following the conditions of society. "It is difficult to find another such concept, which legislators have so often resorted to in words and which has so often been infringed upon in practice, as justice. Perhaps justice can be called the "blue bird" of jurisprudence: it is just as desirable and just as elusive. Justice has long been recognized as the basic principle of legislation, but now it is hardly possible to find a country where they can, without prejudice, admit that they have this principle nowhere left obscured. This fully applies to tax law. Not only in Russia, but even in countries of prosperous Europe, citizens are very rarely satisfied with their tax system, and its injustice is most often indicated as its main drawback"

Considering the problem of political and legal justice, it should be noted that modern tax legislation does not answer the question of the proportionality of taxes. In this regard, it seems no coincidence that in the conditions of such a legal vacuum, the Constitutional Court of Russia devoted its first tax case to the issue of fair taxation.

For the first time this principle was formulated in paragraph 5 of the Resolution of the Constitutional Court of the Russian Federation of April 4, 1996 N 9-P, and it sounds like this: "In order to ensure the regulation of taxation in accordance with the Constitution Russian Federation the principle of equality requires the actual ability to pay tax based on the legal principles of fairness and proportionality. The principle of equality in welfare state regarding the obligation to pay legally established taxes and fees (part 2, article 6 and article 57 of the Constitution of the Russian Federation) suggests that equality should be achieved through a fair redistribution of income and differentiation of taxes and fees "

Subsequently, this principle found its consolidation in paragraph 1 of Art. 3 of the Tax Code of the Russian Federation, however, in a somewhat refracted form (without mentioning the fair distribution collected taxes), namely: "... when establishing taxes, the ability of the taxpayer to pay the tax is actually taken into account based on the principle of fairness." At the same time, as we see, the fairness of taxes and taxation is understood through the prism of the dogma "from each taxpayer according to his capabilities."

In the doctrine of US tax law, the principle of fair taxation is understood somewhat differently - through the actual principle of uniformity of taxation or the principle of unity of the tax area. It is enshrined in Art. 1 of Section 8 of the US Constitution: "... all duties, duties, and excises shall be uniform throughout the United States." At the same time, this principle means uniform legal conditions for tax collection, taking into account the real possibilities of the taxpayer (the same throughout the country) and uniform requirements for the tax law

The considered principle, of course, is enshrined in the legislation of most countries of the world. For example, in Art. 53 of the Italian Constitution says: "Everyone is obliged to participate in public expenditure in accordance with their ability to pay."

The principle of fair taxation is indicated, for example, in the Constitution of the Republic of Moldova, in Art. 58 which states: "The tax system, statutory should ensure a fair distribution of the tax burden"

The most remarkable from the point of view of the establishment of the most important foundations of taxation should be recognized as the Constitution of Brazil, which enshrined a number of relevant principles, both general and special. It specifies that taxes should be, as far as possible, personal in nature and distributed according to the economic ability of the taxpayer; in particular, in order to ensure the implementation of these principles, the tax administration, while respecting personal rights and in accordance with the provisions of the law, may ascertain the status, income and economic activity taxpayer (Article 145).

How are political attitudes implemented through the most important tax principle- fairness of taxation? As practice shows state building in various ways, the main of which is the legislative activity of the state. For example, the President of the Russian Federation in his Message for 1998 writes: “Tax reform should include: expanding the tax base while ensuring a fair distribution of the tax burden between various categories taxpayers; simplification of tax legislation, making tax laws more transparent; reduction in the number of taxes, etc." Later, these political guidelines of the President of the Russian Federation were implemented in specific laws, for example, in Article 3 of the Tax Code of the Russian Federation, which states: "... legislation on taxes and fees is based on the recognition of the universality and equality of taxation . When establishing taxes, the actual ability of the taxpayer to pay the tax is taken into account.

Taxes and fees may not be discriminatory and may not be applied differently based on social, racial, national, religious or other similar criteria. Not allowed to install differentiated rates taxes and fees, tax benefits depending on the form of ownership, citizenship individuals or place of origin of capital"

The main feature of a fair tax system is the availability of benefits. Benefits, which are certain advantages (exemptions, discounts, exemptions, deferrals, etc.) in the calculation and payment of tax payments, are a necessary element of any tax system. In addition, through tax incentives, state regulation the economy of the country.

As the Constitutional Court of the Russian Federation pointed out in its Resolution of April 4, 1996 N 9-P, tax laws should provide for certain benefits, and without a direct link to income. In addition, when choosing a form of taxation, any legislator must proceed from the principle of goodness and justice.

Therefore, the consolidation of the principle of fair taxation in the tax legislation will ultimately not only make the domestic tax system more efficient, but will also help increase the authority of the authorities, political stability and the education of a civilized taxpayer.

In order for everyone to clearly understand what taxes, from what, in what amount and in what order he must pay, the elements of the tax are determined. Taxpayers are organizations and individuals who, in accordance with the Tax Code of the Russian Federation, are obliged to pay taxes. Organizations: 1) Russian - legal entities formed in accordance with the legislation of the Russian Federation. Branches, representative offices, other separate divisions of legal entities independent taxpayers are not; 2) foreign - foreign legal entities, companies, other corporate entities that have civil legal capacity and are created in accordance with the laws of foreign states, international organizations, branches and representative offices of these foreign and international organizations. Individuals - citizens of the Russian Federation, Foreign citizens and stateless persons. Among individuals, a group is distinguished individual entrepreneurs- individuals registered in accordance with the established procedure and carrying out entrepreneurial activity without forming a legal entity. The tax base is a cost, physical or other characteristic of the object of taxation. The tax rate is the amount of tax charges per unit of measure tax base. The tax base and the procedure for its determination, as well as tax rates for federal taxes and the amount of fees for federal fees are established by the Tax Code of the Russian Federation (Article 53 of the Tax Code of the Russian Federation). The tax period is calendar year or another period of time in relation to individual taxes, after which the tax base is determined and the amount of tax payable is calculated. The tax period may consist of one or more reporting periods (Article 55 of the Tax Code of the Russian Federation). The taxpayer independently calculates the amount of tax payable for taxable period, based on the tax base, tax rate and tax incentives. In cases provided by law RF on taxes and fees, the obligation to calculate the amount of tax may be assigned to the tax authority or tax agent. If the obligation to calculate the amount of tax is assigned to the tax authority, not later than 30 days before the due date for payment, the tax authority sends a tax notice to the taxpayer. The tax notice must specify the amount of tax payable, the calculation of the tax base, and the tax payment deadline. The tax notice form is established federal body executive power, authorized to control and supervise in the field of taxes and fees. tax notice can be transferred to the head of the organization (its legal or authorized representative) or an individual (his legal or authorized representative) personally against receipt or in another way confirming the fact and date of its receipt (Article 52 of the Tax Code of the Russian Federation). 10) It is in the functions that the essence of the tax is manifested. The functions of taxes allow you to determine what role taxes play in the state, what is the impact of taxes on society. The fiscal function of taxes is the main, initially characteristic of any tax systems. The essence of this function lies in the fact that with the help of taxes formed cash funds necessary for the state to carry out its own functions. In the states of past centuries, the fiscal function of taxes was not only the main, but also the only one. IN modern world taxes began to play a dominant role in the formation of public resources precisely because of their fiscal function. The fiscal function of taxes leads to the fact that the state actively intervenes in economic relations business entities. 11) The regulatory function is manifested through a set of measures in the field of taxation aimed at strengthening state intervention in economic processes(to prevent a decline or stimulate an increase in production, scientific and technological progress regulation of supply and demand, the volume of income and savings of the population, the volume of investments). The essence of the regulatory function in relation to social reproduction is to influence through taxation not only macroeconomic proportions, but also the behavior of business entities, and the economic behavior of citizens: their desire for consumption, savings, investments. This function implements not only economic relations in hierarchical subordination (state - taxpayer), but in many respects and economic relations between taxpayers. 12) Direct tax - a tax that is levied by the state directly on income (wages, profits, interest) or property of the taxpayer (land, buildings, securities). In the Russian Federation there is next system main direct taxes: 1. Direct taxes withheld from legal entities (enterprise profit tax, enterprise property tax, and others); 2. Direct taxes levied on individuals (personal income tax, property tax on the population, tax on owners Vehicle and others). “Direct taxes are subdivided into real taxes, which are levied on certain types property of the taxpayer, and personal, which are collected in accordance with the amount of income, taking into account the tax benefits provided. Eletsky N.D., Kornienko O.V. Economic theory. Rostov-on-Don, 2002. P. 91. The final payer of direct taxes is the owner of property (income). “Direct taxes are most closely related to a certain income or property of the payer, valued in one way or another, and the application of this type of taxation does not require the intervention of state power in industrial activity, which inevitably accompanies all indirect taxes(require the establishment of control over production). Ilyin S.S., Marenkov N.L. Fundamentals of Economics. M., 2004. S. 68. They also provide the state with a more stable and certain income, as they are levied on the property or income of payers, which has a constant tendency to increase. Consumption, which is the object of indirect taxation, is not constant and may, depending on various reasons, be subject to significant fluctuations. Regardless of the sustainability of revenues, the government's net income from direct taxes is greater than from indirect taxes. IN social relations Of no small importance is the fact that in direct taxes the government makes its claims directly to the payer, who clearly understands his obligation and therefore gets used to consciously relate to the participation of citizens in the general expenses of the state, and also acquires interests in issues related to the financial economy of the fatherland. Thus, we can conclude that direct taxation, compared with indirect, has many advantages of a financial, economic and social nature. But still, they also have shortcomings: they cannot serve to tax the mass of the population belonging to the poor class to a sufficient extent. In their respect, direct taxes play a significant role in the tax system of the Russian Federation and the formation of the revenue side of the budget system. income tax. IndividualsThe personal income tax takes into account all the taxpayer's income received by him both in cash and in natural forms, or the right to dispose of which he has arisen, as well as income in the form of material benefits. 13)

The moral category of justice as a concept of due, as a correspondence between deed and reward is the fundamental idea on which any system is built. legal regulation. At the same time, the principle of justice, despite fierce disputes over its essence and content, has been the main guideline of any civilized taxation system for two hundred years.

Speaking about the principle of fairness in the tax sphere, it is necessary to take into account its economic and legal nature, which makes us consider this category from two points of view: economic and legal.

In economic terms, the principle of equity means that government taxes and spending should influence the distribution of income, placing a burden on some people and granting privileges to others. In foreign economic science, there are two main aspects of this principle: horizontal and vertical.

The principle of horizontal fairness implies that payers who are in an equal economic position must also be in an equal tax position, i.e. everyone must pay the same amount of tax (the principle of solvency). This principle is based on the idea that the amount of taxes levied should be determined depending on the amount of income of the payer.

However, in this case, the ethical problem of defining equality arises, since equality cannot always be achieved by comparing current incomes. Take, for example, two people working in the same factory doing the same job and crawling the same salary. One of them has one child, and the other has five dependent children. Can they be considered equal? Apparently not.

According to the principle of vertical justice, persons who are in an unequal position should be in an unequal tax position, in other words, whoever receives more certain benefits from the state should pay more in taxes (principle of benefits). However, the extent to which the benefits principle is justified depends on how public funds received through taxes are spent. Thus, it is well known that older people, on the one hand, have lower incomes compared to young able-bodied people, but, on the other hand, they use the services of public health. The principle of ability to pay says that older people should pay lower taxes. At the same time, according to the benefit principle, older people should pay more taxes, as they benefit more from public funding hospitals and clinics. Obviously, in this case, the application of the benefit principle to pensioners and the elderly will be unfair.

If we consider the issue of financing the construction and repair of roads, many will agree that road users and owners of vehicles should give more than others for the maintenance of roads. This is how it is done - a system of federal tax payments to road funds (a tax on road users, a tax on the sale of fuels and lubricants, a tax on owners vehicles etc.) is the main source of financing for the country's road sector.

From a legal point of view, the principle of justice proceeds from how reasonably the legislator regulates the procedure for seizing property from payers, and also how the state that collects taxes and the persons obliged to pay them relate to each other.

However, at the moment, tax legislation cannot be called fair, since the state, represented by its tax authorities, is in a priority position. For example, a taxpayer may demand the return of overpaid tax payments within three years, while the tax authorities may apply an indisputable procedure for collecting tax arrears from legal entities within six years from the moment the arrears were formed (clause 3, article II of the Law on the fundamentals of the tax system). In addition, for non-compliance tax liabilities the taxpayer bears strict liability in the form of application of administrative and criminal liability, and also pays large financial sanctions even without taking into account his guilt. At the same time, for excessive collection of taxes and unreasonable imposition of fines, the tax authorities do not bear almost any responsibility.

Based on the foregoing, some conclusions can be drawn about the practical significance of the principle of fair taxation. If the idea of justice is proclaimed as the basic postulate of the Russian tax system, then the consequences of this will be recognition by the legislator and steadfast adherence to the following provisions.

1) The budgetary and tax policy of the state should be based on the principles of redistribution of tax payments between payers with different capabilities. This means that the very idea of "sameness in taxation" is flawed and untenable. In addition, the choice of directions for reforming the taxation system should be made taking into account the existence of various groups among taxpayers, united among themselves according to their ability to equally bear the tax burden. A fair tax system cannot fail to take into account that large industrial enterprises and small enterprises are payers with different capabilities, and they cannot be equalized in the same issue of paying advance payments for income tax and VAT. In addition, it is necessary to highlight the tax opportunities of newly created enterprises and enterprises that have been operating for several years.
2) To achieve fairness, the tax system must be differentiated in terms of the variety of certain taxes. In any tax system, there should be taxes focused on financing certain state needs, the payers of which are the persons who receive benefits from the state more than others. The above example of financing the construction and repair of domestic roads is the most indicative in this regard.
3) The main feature of a fair tax system is the availability of benefits. Benefits, which are certain advantages (exemptions, discounts, exemptions, deferrals, etc.) in the calculation and payment of tax payments, are essential elements of any tax system. In addition, through tax incentives, state regulation of the country's economy is carried out.
4) The methodological basis of the principle of justice is progressive and scheduled taxation. According to the classical definition, a tax system is progressive if, after the payment of taxes, inequality in the economic situation of payers is reduced. In fact, this is achieved through a complex progression: the size of the rate grows with the object of taxation, but the increased rate is not applied to the entire object, but only to the amount exceeding the limit. Thus, under proportional taxation, a wealthier payer pays a larger share of his income as taxes than a less wealthy payer.

5) From a legal point of view, tax authorities and taxpayers should have equal rights and equal opportunities in protecting their interests. In addition, the strengthening of the principle of justice will be the attraction of taxpayers to financial responsibility, depending on the degree of their guilt in committing tax offense. Currently, tax evaders and taxpayers who violate tax laws as a result of error or negligence are unfairly held equally liable.

As a manuscript

URUBKOVA IRINA ALEKSANDROVNA

PRINCIPLE OF FAIRNESS IN TAX LAW

(BY THE EXAMPLE OF THE TAX ON INCOME OF INDIVIDUALS)

dissertations for a degree

candidate of legal sciences

Moscow 2011

The dissertation was carried out at the Moscow State University. M. V. Lomonosov (Faculty of Law).

Scientific adviser: candidate of legal sciences, associate professor

Official opponents: Doctor of Law, Associate Professor

PhD in Law

Lead organization:

Moscow State Law Academy. O. E. Kutafina

The defense of the dissertation will take place on October 27, 2011 in 16 hours 30 minutes at a meeting of the dissertation council D 209.002.05 at the Moscow State Institute of International Relations (University) of the Russian Foreign Ministry Moscow, Vernadsky Ave., 76, MGIMO (U) of the Russian Foreign Ministry, room 423.

The dissertation can be found in the library of the Moscow State Institute international relations(University) MFA of Russia Moscow, Vernadsky Ave., 76, MGIMO (U) MFA of Russia.

Scientific Secretary

dissertation council,

Doctor of Law, Professor E. Ya. Pavlov

general description of work

Relevance of the research topic. Justice is a category of moral-legal and socio-political consciousness. Justice contains the requirement of conformity, for example, between rights and duties, deeds and rewards, labor and rewards, crimes and punishments.

The current legislation of the Russian Federation on taxes and fees does not contain the concept of "fairness". However, this does not mean that the absence of a directly enshrined provision indicates a lack of desire to achieve fairness in taxation. In taxation, justice is expressed in the goal that any state sets for itself: to ensure that the interests of the state in the formation of the state budget and the interests of taxpayers in the payment of taxes.

Justice is also the starting point, the principle underlying the "correct" taxation. Since the time of Adam Smith, for several centuries, the search for criteria for fair taxation has occupied scientists, economists, lawyers, and politicians.

The principle of justice finds its expression in tax law, being the basis, the guiding principle in the formation of norms and institutions of law, determining the directions for the development and improvement of legislation on taxes and fees. IN tax law justice as a principle of law is expressed in a number of aspects, in particular: in generality, in equality of taxation, in taking into account the actual ability of the taxpayer to pay tax.

For modern Russia the topic of fair foundations of the tax system and taxes is relevant. In conditions of strong property inequality in Russian society, a natural question arises about the fair distribution of income and the tax burden between its various strata.

Increasingly, the issue of introducing a progressive scale of taxation of personal income is being discussed, and bills are being proposed to introduce appropriate changes to Ch. 23 "Tax on personal income" of the Tax Code of the Russian Federation.

However, the essence of the concept of "justice" is understood differently by people, so it is impossible to talk about justice that is uniform for everyone and suits everyone, including when deciding social problem wealth-poverty. Consequently, the state will never be able to achieve justice, but can only get closer to the desired ideal.

In this regard, the improvement of tax legislation based on the requirements of the principle of justice seems to be one of the difficult tasks facing the legislator, since it is closely related to finding a balance of interests of taxpayers and the state. At the same time, not only the public perception of the tax system as fair, but also its overall effectiveness directly depends on the solution of this problem.

Democratic rule of law, as Russia has proclaimed itself, to ignore the problem of achieving justice in the sphere of tax relations just can't.

The degree of scientific development of the problem and theoretical basis research. Achieving justice is one of the "eternal" issues facing people. Since ancient times, the problems of the essence of justice, analysis of the content of this category have occupied thinkers. The study of the principle of justice is impossible without referring to the concept of justice, to the ideas of justice that were formed and developed at various stages of the development of society and the state. In work given general review ideas about justice in philosophy and law, made on the basis of the works of the philosophers Plato, Aristotle, Cicero, G. Grotius, T. Hobbes, J.-J. Rousseau, I. Kant, G. Hegel, F. Engels, B. Russell, D. Rawls, O. Heffe, I. A. Ilyin.

Justice is inextricably linked with law. The issues of the correlation of justice and law, the principle of justice in law are of a general legal nature, which leads to the use of works on the theory and philosophy of law, in particular, the following scientists when writing a dissertation: S. S. Alekseeva, M. I. Baitina, A. M. Vasiliev , L. G. Grinberg, N. M. Korkunov, O. E. Leist, D. Lloyd, A. V. Malko, G. V. Maltseva, M. N. Marchenko, N. I. Matuzova, S. A Muromtsev, V. S. Nersesyants, P. I. Novgorodtsev, V. M. Khvostov, A. F. Cherdantseva, V. A. Chetvernina, B. N. Chicherina, A. I. Ekimov, L. S. Yavich .

On the issue of studying the principle of justice as one of the fundamental principles taxation financial science and science financial law have been in circulation for more than a century. When conducting a study of the principle of justice in tax law, the works devoted to financial science and financial law relating to the pre-revolutionary period were studied and analyzed, in particular, M. M. Alekseenko, E. N. Berendts, M. I. Bogolepov, L. K. Bukh, A. Weber, M. P. Veselovsky, Yu. A. Gagemeister, V. A. Goltsev, K. Gok, A. N. Guriev, S. I. Ilovaisky, A. A. Isaev, R. Kaufman, V. A. Lebedev, D. M. Lvov, P. P. Migulin, A. A. Nikitsky, F. Nitti, I. Kh. Ozerov, I. Yu. Patlaevsky, N. N. Pokrovsky, K. G. Rau, A. R. Svirshevsky, I. T. Tarasov, L. V. Khodsky, K. T. Eeberg, I. I. Yanzhul, V. G. Yarotsky.

In addition, it is necessary to separately indicate the research, the subject of which is income tax, the device of income taxation. First of all, these are the works of M. P. Veselovsky, A. A. Isaev, I. Kh. Ozerov, I. Yu. Patlaevsky, A. R. Svirshevsky.

This study is also based on the study of works in the field of financial and tax law by Soviet and modern scientists, such as K. S. Belsky, A. V. Bryzgalin, D. V. Vinnitsky, E. Yu. Gracheva, M. A. Gurvich , A. V. Demin, M. F. Ivlieva, M. V. Karaseva, I. I. Kucherov, N. P. Kucheryavenko, S. G. Pepelyaev, G. V. Petrova, E. A. Rovinsky, E D. Sokolova, G. P. Tolstopyatenko, A. I. Khudyakov, D. S. Tsypkin, R. A. Shepenko, D. M. Shchekin, and a number of other authors.

The works of economists, in particular, such as S. L. Brew, K. R. McConnell, A. Smith, V. G. Panskov, V. M. Pushkareva, D. G. Chernik, were also studied as sources for the dissertation.

Currently, in the science of Russian financial law there are no studies and monographs specifically devoted to the problem of the principle of justice in tax law. However, it should be noted that researchers turn to the consideration of the principle of justice, as a rule, when studying the principles of taxation, analyzing it as one of the principles. Thus, attention is paid to the problem of the principle of justice, in particular, in modern research such scientists as A. V. Bryzgalin, A. V. Demin, I. I. Kucherov, S. G. Pepelyaev, V. M. Pushkareva,.

Object of study- a complex of social relations that develop in the process of implementing the principle of justice in tax law (for example, the tax on personal income).

Subject of study- the content of the principle of justice in tax law in its theoretical and normative terms.

The purpose of the study is based on the analysis of theoretical ideas about the principle of justice that have developed in the science of financial law, as well as on the basis of legislation on taxes and fees:

1) determine the content of the principle of justice in tax law;

2) to establish whether the principle of justice finds its consistent implementation in current legislation RF on taxes and fees, in particular in Ch. 23 "Tax on personal income" of the Tax Code of the Russian Federation.

Achieving the goal of the study required the resolution of the following hello:

- analysis of general ideas about justice in philosophy and law;

- determination of the relationship between law and justice and the content of the principle of justice in law;

- characterization of the principles of taxation, their classifications, determination of the place of the principle of justice in the system of principles of taxation;

- identification of components, aspects of the principle of justice in tax law;

‒ analysis of the current tax legislation from the standpoint of the implementation of certain aspects of the principle of fairness in the taxation of personal income.

Methodological basis of the study compiled general scientific methods, as well as private scientific methods of cognition (formal-legal, historical-legal, comparative-legal).

Source study base of the study represented by international legal acts, the legislation of the Russian Federation, decisions of the European Court of Human Rights, the Constitutional Court of the Russian Federation, the practice of the Supreme Arbitration Court RF, a number of bills. The study also used certain legal acts of foreign states.

Scientific novelty of the research is that for the first time in the Russian science of financial law an attempt was made complex analysis the content of the principle of justice in tax law (on the example of personal income tax). The author identified and theoretically substantiated the fundamental aspects of the principle of justice in tax law, as well as identified certain problems in the implementation of the principle of justice in the taxation of income of individuals in the Russian Federation.

The scientific novelty of the work also lies in the following provisions for defense:

1. The principle of fairness in tax law has a complex content and combines several legally defined principles:

a) the principle of universality of taxation;

b) the principle of equality of taxation;

c) the principle of taking into account the actual ability to pay tax;

d) the principle of proportionality of taxation.

2. The principle of universality of taxation as one of the aspects of the principle of justice does not have an absolute character and its consistent implementation in the practice of tax collection that meets the requirements of justice is possible only taking into account the property status of the person, which is expressed, among other things, in the exemption from taxation of the necessary minimum income .

3. The principle of equality in tax law implies differentiation in taxation, but on the basis of accounting economic situation taxpayer. The organization of tax collection on "discriminatory" grounds, i.e. such grounds that are subjective and not related to the taxpayer's property status, is a violation of the principles of equality of taxation and, as a result, injustice.

4. Taking into account the actual ability of the taxpayer to pay tax forms the basis for the implementation of the principle of fairness in tax law and is a necessary condition for the fair application of the principle of universality and the principle of equality of taxation.

5. Accounting for the actual ability of a taxpayer to pay personal income tax is possible using several methods:

firstly, the establishment of a non-taxable minimum income in the amount necessary to maintain human life;

The main content of the work

In administered substantiates the relevance of the dissertation topic; indicates the degree of scientific development of the issues considered in the thesis, and the theoretical basis of the study; the object, subject, goals and objectives of the dissertation research, its methodological basis and source base; the scientific novelty, theoretical and practical significance of the research is indicated; provides information about the approbation of the results of the study.

IN the first chapter "Justice and Law" the content of the concept of "justice" is explored and the development of views, ideas about justice in philosophy and law is traced, and the relationship between justice and law is analyzed.

First paragraph " Development of ideas about justice in philosophy and law» is devoted to describing the development of ideas about justice in philosophy and law from ancient times to the twentieth century. The paragraph outlines the views on the concept of justice of ancient authors (Socrates, Plato, Aristotle, Cicero, etc.), medieval philosophers (F. Aquinas), thinkers of the 17th - 19th centuries. (G. Grotius, T. Hobbes, J.-J. Rousseau, G. Hegel, I. Kant, F. Engels), modern philosophers (J. Rawls).

As a result of the review of views on the development of the category of justice, the author comes to the conclusion that in each historical era its own idea of justice dominates, due to the socio-economic, political, cultural development of society.

In addition, the dissertation draws attention to the multidimensionality of the concept of "justice". At the same time, it is emphasized that since antiquity there has been an inextricable link between justice and law, and it is the expression in law that is one of the main aspects of justice.

In the second paragraph "The principle of justice in law" the author notes different approaches to the issue of the relationship between law and justice, in particular, justice is considered as the essence of law, as a property or quality of law, as a principle of law.

Justice as a principle of law reflects the essence of law and represents the initial position, the beginning, which forms the basis for the formation and development of the entire system of law, branches of law, and individual institutions of law.

In the theory of law, a division of the principles of law into general legal (general, basic), intersectoral and sectoral principles has developed. Justice traditionally refers to the general legal principles of law, that is, it is the idea that is inherent in all law as a whole and in each of its branches of law separately. The principle of justice allows not only to ensure unity, certainty, reliability legal system, but it also contains guidelines for improving the law.

The principle of justice is reflected in law. Moreover, this principle can be fixed not only in the form of strictly normative definition. Justice as a principle of law can find its expression in the law through the established correspondence, for example, between a person's act and retribution; through the balance of rights and obligations.

The dissertation also notes that the principle of justice is a criterion, a measure with which they approach the assessment of social relations. In different branches of law, aspects of the expression of the principle of justice may be different.

In the second chapter of the dissertation "The principle of justice in tax law" the content of the principle of justice in tax law is analyzed, and certain aspects of the expression of the principle of justice in tax law are considered. The chapter consists of two paragraphs.

First paragraph "Principles of taxation: concept, classification and meaning" contains a study of the concept of the principles of taxation, as well as various approaches to their classification in the works of foreign and domestic scientists (both lawyers and economists). At the same time, it is noted that initially the scientific development of the principles of taxation was associated with the desire to provide a rational basis for the collection of taxes by the state, to establish guarantees for the protection of the rights of taxpayers and to limit the actions of the authorities to levy taxes with a clear framework.

The first paragraph of the second chapter contains the classifications of taxation principles proposed in the scientific and educational literature, which differ in diversity both in the composition of the distinguished groups of taxation principles and in the choice of criteria for their division into groups. At the same time, according to the author, the basis of the content modern principles taxation are " general provisions concerning taxes in general”, formulated by the Scottish scholar Adam Smith as early as the 18th century.

Based on the analysis of scientific approaches to determining the principles of taxation, it is concluded that since the 18th century. and until now, the principle of justice has occupied and occupies a special place in the system of principles of taxation. At the same time, the principle of justice can be considered as a legal principle; How economic principle characterizing the tax as economic phenomenon; as a moral (ethical) principle of the tax structure.

The principles of taxation developed by science find their direct expression in law. The paragraph gives a description of the principles legally enshrined in the Tax Code of the Russian Federation and analyzes their content, taking into account the legal positions expressed in the acts of the Constitutional Court of the Russian Federation.

At the end of the paragraph, it is concluded that the principles of taxation, being in essence the requirements for taxation and the construction of the tax system of the state, determine the content of individual legal norms, institutions of tax law.

The principles of taxation, finding their expression in law, form the basis for the legal regulation of tax relations. At the same time, they reflect a certain result of the development of both the practice of taxation and scientific developments tax rules.

The principles of taxation are a guideline for the legislator when making changes to the legislation on taxes and fees and when adopting new laws. The importance of the principles of taxation is also noted in resolving tax disputes, in particular, in cases of uncertainty and / or inconsistency of the legal norms of tax legislation, as well as in case of revealing gaps in the law.

In the second paragraph "Principle of fairness in tax law" the essence, content and expression of the principle of justice in tax law are analyzed.

At the same time, it is noted that the concept of fairness in taxation is not immutable. With the development of society and the state, its content changes. The paper draws attention to relativity and subjectivity in understanding the principle of justice in the works of various researchers.

In addition, the author notes that the issue of achieving justice in the field of tax relations is inextricably linked with the search for a complex compromise between the interests of the state and the interests of taxpayers. This search touches on various aspects of taxation.

The paragraph provides an overview of approaches to understanding the essence of the principle of justice in taxation in the works of various foreign and domestic scientists (from the 18th century to the present day). Particular attention is paid to the analysis of the historical development of the content of the principle of justice. In this regard, it is noted that since the XVIII century. the principle of fairness in taxation was primarily understood as the achievement of universality and uniformity in taxation and was expressed through the correspondence of the amount of tax levied with the economic capabilities of the taxpayer.

Based on the analysis, it is concluded that despite the differences in the understanding of the principle of justice in taxation in financial and legal science, aspects of the expression of this principle can be distinguished. Such aspects include, in particular, sufficiency, proportionality, universality and equality, mobility and convenience of taxation. It is also noted that the implementation of fair principles in taxation is also considered in connection with the problems of distribution and redistribution of income of taxpayers in society.

The paragraph deals with the problems of normative and legal consolidation of the principle of justice both in the legislation of the Russian Federation and in the legislation foreign countries. At the same time, it is concluded that, unlike the legislation of some foreign countries, the legislation of the Russian Federation on taxes and fees does not directly enshrine the principle of justice. At the same time, certain aspects of the expression of the principle of justice find their normative consolidation in the Tax Code of the Russian Federation. In particular, the Tax Code of the Russian Federation establishes the principles of universality of taxation (clause 1 of article 3 of the Tax Code of the Russian Federation), equality of taxation (clause 2 of article 3 of the Tax Code of the Russian Federation), accounting for the actual ability to pay tax (clause 1 of article 3 of the Tax Code of the Russian Federation), proportionality of taxation (clause 3, article 3 of the Tax Code of the Russian Federation). Consequently, the principle of justice in tax law, which directly follows from the norms of the Constitution of the Russian Federation, has a complex content and combines several legislatively defined principles: universality and equality of taxation, accounting for the actual ability to pay tax, proportionality of taxation. The dissertation also notes that the principle of justice can be considered not only as a general principle underlying the legal regulation of the structure of taxes and the tax system as a whole, but also as a special principle that characterizes individual institutions of tax law (for example, the institution of liability for tax offenses ).

The paragraph analyzes the above aspects of the principle of fairness in tax law.

The principle of universality of taxation is expressed in the obligation of everyone to pay legally established taxes.

The dissertation discusses the development of the concept of universality of taxation. At the same time, the author dwells on the problem of the non-taxable minimum income, the paper provides various justifications for the need to establish it. The established non-taxable minimum, to a certain extent, takes into account the property status of the taxpayer, which allows us to speak of the non-taxable minimum income as one of the ways to take into account the actual ability of the taxpayer to pay tax.

The author comes to the conclusion that the principle of universality of taxation, as one of the aspects of the principle of justice, does not have an absolute character, and its consistent implementation in the practice of tax collection, which meets the requirements of justice, is possible only taking into account the property status of a person, expressed, among other things, in the exemption from taxing the required minimum income.

Considering the issue of the principle of equality, the author comes to the following conclusion: the principle of equality in tax law implies a certain differentiation in taxation, but based on the economic situation of the taxpayer. The organization of tax collection on “discriminatory” grounds, i.e. such grounds that are subjective and not related to the property status of the taxpayer, violates the principles of equality and, as a result, does not comply with the principle of justice. The content of the principle of equality of taxation is supplemented by the principle of taking into account the actual ability to pay tax.

Taking into account the actual ability of the taxpayer to pay tax is a necessary condition for ensuring uniformity and fairness in taxation. The dissertation notes that a fair measure in taxation is not expressed in the same amount of tax levied on all taxpayers, but in the payment of such a tax, which is established taking into account the property status of the taxpayer. Thus, taking into account the actual ability to pay tax forms the basis for the implementation of the principle of fairness in tax law.

As part of the consideration of the individual components of the expression of the principle of justice in tax law, the author dwells on the question of the method of taxation. The paper discusses views on proportional and progressive methods of taxation, provides various justifications, in particular progressive taxation. The dissertation notes that although the assessment of progressive taxation is currently not always positive and causes controversy, nevertheless, it can be noted that in financial and legal science, the achievement of justice is to a greater extent associated precisely with the use of a progressive method of taxation.

The principle of proportionality, as one of the aspects of the principle of fairness in tax law, is the conformity of taxes and fees established and levied in order to ensure the necessary financing of state expenses, with the possibility of the payers exercising their fundamental rights and freedoms. At the same time, two aspects of the principle of proportionality of taxation are noted. The first aspect is that the realization of fundamental rights and freedoms by citizens should not be made dependent on the payment or non-payment of taxes and fees. The second aspect is that taxation should not be excessively burdensome and, in particular, lead the taxpayer to refuse to conduct a certain type of activity, change the type of activity.

IN the third chapter of the dissertation "Implementation of the principle of fairness in the taxation of personal income" the issues of implementation of various aspects of the principle of justice in relation to the taxation of income of individuals are studied.

The first paragraph "Tax on personal income-fair tax" this chapter contains general characteristics personal income tax in terms of its compliance general requirements the principle of justice. It is noted that the scientific literature emphasized the democratic and fair nature of the income tax. The structure of the personal income tax allows you to establish the necessary compliance of the tax with the actual property status of the taxpayer. The ability to determine the taxpayer's income, apply the exemption of the required minimum income, and also take into account other circumstances of the taxpayer's life that affect his ability to pay tax, are provided precisely when this tax is levied.

The paragraph provides Comparative characteristics income (direct) and indirect taxation in relation to the implementation of various aspects of the principle of justice. At the same time, the author comes to the conclusion that the principles of universality, the principle of taking into account the actual ability to pay tax, are implemented in the taxation of personal income to a greater extent than in indirect taxation. The benefits of income taxation can also include a special function that can be performed by a personal income tax. In particular, if properly organized, a progressive income tax on individuals can be one of the ways to redistribute income in society, smooth out income inequality between the rich and the poor, and, consequently, a way to maintain social justice in society.

The paragraph also provides a brief historical overview of the development of personal income taxation in Russia.

The second paragraph of the third chapter "Universality, equality and accounting for the actual ability to pay tax in the taxation of personal income" is devoted to the analysis of the implementation of these aspects of the principle of fairness in the taxation of personal income.

The object of taxation in accordance with Art. 209 of the Tax Code of the Russian Federation recognizes income received by taxpayers from sources in the Russian Federation and (or) from sources outside the Russian Federation - for individuals who are tax residents of the Russian Federation; from sources in the Russian Federation - for individuals who are not tax residents of the Russian Federation. Consequently, all individuals without exception, regardless of their citizenship, are required to pay personal income tax if they have the corresponding income, which meets the criteria of universality and equality of taxation.

In order to implement the principle of fairness in the taxation of personal income, the characterization of income as an object of taxation is of great importance. The paragraph considers the following types of income: gross, net and free.

Based on the analysis of the views presented in financial and legal science, the author comes to the conclusion that the amount of gross income cannot be recognized as an absolute indicator of the actual property status of the taxpayer. Thus, such an aspect of the principle of justice as taking into account the actual ability to pay tax, when taxing precisely gross income, cannot always be observed.

In order to implement the principle of fairness, it is necessary to apply deductions from the total (cumulative) amount of a person's income, first of all, the amounts of expenses incurred to generate income, the amount of the non-taxable minimum.

firstly, the establishment of a non-taxable minimum in the amount necessary to maintain human life;

secondly, the use of tax deductions that allow taking into account the actual circumstances of the life of the taxpayer;

third, definitions total income families, the application of joint declaration.

The paragraph analyzes these ways of accounting for the actual ability to pay tax, as well as their consolidation in the current legislation. It is concluded that the tax legislation of the Russian Federation provides for the possibility of ensuring the implementation of the principle of taking into account the actual ability of the taxpayer to pay tax by granting taxpayers the rights to tax deductions.

Tax deductions, which are a way of determining the actual property status of a taxpayer, primarily include professional tax deductions, enshrined in Art. 221 of the Tax Code of the Russian Federation. The use of professional tax deductions actually makes it possible to determine the taxpayer's net income, which fully complies with the statutory principle of taking into account the actual ability to pay tax and, accordingly, the general principle of fairness in tax law.

In relation to the establishment of a non-taxable minimum, the author emphasizes that the fulfillment of the requirements of the principle of justice is not limited to the normative fixing of the taxpayer's right to a non-taxable minimum. The principle of justice implies exemption from taxation of the minimum income in the amount necessary to maintain human life, that is, in the amount not lower than the subsistence level established in the state. At the same time, the size of the currently fixed standard tax deduction below the national minimum wage. In addition, the author notes that the approach presented in the tax legislation of the Russian Federation to the establishment of a non-taxable minimum does not take into account changes in the subsistence minimum and its unequal size in various subjects of the Russian Federation. In this regard, the author comes to the conclusion that such an aspect of the principle of justice in tax law as fixing in the law a non-taxable minimum in the amount that would provide for at least living wage taxpayer, does not find its consistent expression in the legislation of the Russian Federation on taxes and fees.

The paragraph also notes that the actual ability principle requires consideration of the taxpayer's marital status. The same amount of income of a person who provides, maintains a family, and a person who does not have such obligations does not indicate their identical property status, therefore, the collection of tax on their income in the same amount will lead to a violation of the principle of justice. At the same time, in the Russian Federation, family status is taken into account by granting the right to tax deductions, in particular, the right to a tax deduction for a child, enshrined in subpara. 4 p. 1 art. 218 of the Tax Code of the Russian Federation. The dissertation draws attention to other ways of accounting for marital status, provided for by the tax legislation of foreign countries, in particular, such as determining the total family income, joint declaration of income.

In the third paragraph "The principle of justice and tax incentives" the problems of granting tax benefits are analyzed from the point of view of observing the principle of fairness in tax law.

The Constitutional Court of the Russian Federation in its acts directly calls the benefit an exception to the principles of universality and equality of taxation arising from the Constitution of the Russian Federation (Articles 19 and 57), by virtue of which everyone is obliged to pay legally established tax from the relevant object of taxation. In this regard, the question of the fair nature of tax incentives sounds particularly relevant.

The paragraph analyzes the objectives of providing tax incentives, while emphasizing following goals: 1) maintenance financial situation taxpayer (social goal); 2) stimulating the development of certain types of activities (industries). The author agrees with the point of view expressed in the literature that when benefits are provided for a social purpose, their use allows deviating from formal equality in tax law and, in fact, is a certain protection for the poor taxpayer. The tax benefit in this case will be a manifestation of "unequal treatment of unequal people" and act as one of the aspects of the expression of the principle of justice in tax law.

When establishing benefits for incentive purposes, the regulatory function of the tax is realized to a greater extent. For example, the provision of a property tax deduction for new construction or the acquisition in the territory of the Russian Federation of a residential building, apartment, room, land plots or shares in the specified property (subclause 2 clause 1 article 220 of the Tax Code of the Russian Federation). In this case, the benefit is provided to encourage citizens to improve their living conditions.

According to the author, it is possible to talk about the fairness of stimulating benefits if their provision is conditioned by socially significant goals.

At the same time, the author emphasizes the subjective nature of assessing the fairness of such benefits. As an example, the enshrined in sub. 2 p. 1 art. 219 of the Tax Code of the Russian Federation, the right of a taxpayer-parent to receive a social tax deduction for the education of their children under the age of 24 in full-time education. The purpose of securing this benefit is to ensure the availability of educational services, including paid ones. At the same time, the provision of a tax deduction is made dependent on the full-time form of education of the child, which can hardly be considered fair in relation to persons studying full-time, part-time or part-time. Consequently, the purpose of granting benefits, i.e. ensuring the realization of the right to education, regardless of the form of education, is not achieved in this case.

The paragraph also draws attention to the unfair nature of tax benefits established without taking into account the taxpayer's property status, for example, only on the basis of the taxpayer's official position

In the fourth paragraph "Determining and assessing the income of individuals for the purposes of fair taxation" the problems of assessing and determining the taxable income of an individual are considered, since the consistent implementation of the principles of equality and universality of taxation and, as a result, the principle of fairness in the taxation of income of individuals is possible only on the basis of an accurate determination and assessment of the taxable income of an individual.

The paragraph notes that the determination of taxable income is carried out for various purposes, in particular, to take into account a certain type and source of income (for example, funded or unfunded), as well as to establish the exact amount of taxable income of the taxpayer. The implementation of the principles of equality and universality in the taxation of income of individuals is possible only if the amount of income of each taxpayer is accurately determined. Tax evasion by a taxpayer by distorting the true amount of income, hiding taxable income transfers the burden of the tax burden to other taxpayers, which leads to a violation of the principle of justice.

The paragraph analyzes the approaches to income taxation existing in the science and practice of income taxation. The first approach proceeds from the need to take into account the type of income received by the taxpayer by applying the appropriate tax rate (particular, shedular type of tax), the second approach involves determining the amount of a person’s total income (“global” tax, general income type). At the same time, it is noted that the question of which of these approaches is more in line with the principle of justice has not been unambiguously resolved, since the literature draws conflicting conclusions about the fairness of differentiation of taxation depending on the source of income and the unfairness of such differentiation.

This section also analyzes various ways estimates of income for income taxation in historical aspect, Special attention given to the analysis of such a method as a declaration.

At the end of the paragraph, it is concluded that the requirements of the principle of justice presuppose the existence of an effective system state control for the correct determination of the amount of taxable income. At the same time, in a democratic state governed by the rule of law, such control cannot be excessive and must have limits that meet the balance of public and private interests.

In the fifth paragraph "Achieving uniformity in the taxation of personal income" the question of which of the methods of taxation - progressive or proportional - provides greater uniformity in income taxation is being considered. In this regard, various approaches and views on this problem existing in the literature are investigated. It is noted that one of the main reasons for refusing to use a progressive taxation scale in the Russian Federation and choosing a proportional taxation method is called high probability concealment of income and evasion of personal income tax. Thus, the practice of Russian income taxation of individuals shows that the implementation of the principle of justice depends not only on which method of taxation is chosen and enshrined in tax legislation, but also on the effectiveness operating system tax control for paying tax.

Based on the results of the study, the author comes to the conclusion that in the modern Russian state the question of returning to progressive taxation income of individuals remains relevant and awaits its decision. As the main arguments justifying the need to introduce a progressive scale, we can name, firstly, the regulatory function of a progressive income tax, which in modern conditions of strong property stratification Russian society will reduce the income gap, and, secondly, the experience of a number of foreign countries in which the progressive method of income taxation is applied.

IN imprisonment the results of the dissertation research are summed up and conclusions are drawn.

1. Principles of justice and equality in tax law // Taxes and taxation. 2010. No. 5. (0.4 p. l.).

2. The principle of fairness of taxation and tax benefits // Taxes and taxation. 2010. No. 8. (0.4 p. l.).

3. The principle of justice in tax law: historical and theoretical aspect // Taxes and taxation. 2011. №6. (0.6 p. l.).

Russian encyclopedic dictionary. Book. 2. M., Great Russian Encyclopedia, 2001. S. 1490.

It should be noted that prior to the introduction of amendments to the Federal Law -FZ "On the introduction of amendments and additions to the first part of the Tax Code of the Russian Federation", paragraph 1 of Art. 3 of the Tax Code of the Russian Federation expressly provided that when establishing taxes, the actual ability of the taxpayer to pay tax is taken into account based on the principle of fairness.

In 2010, a project was submitted to the State Duma of the Russian Federation federal law No. “On Amendments to Chapter 23 of Part Two of the Tax Code of the Russian Federation” (date of submission to the State Duma of the Federal Assembly of the Russian Federation on January 12, 2010), Draft Federal Law No. “On Amendments to Article 224 of Part Two of the Tax Code of the Russian Federation” (date of submission to the State Duma of the Federal Assembly of the Russian Federation on August 4, 2010), draft Federal Law No. “On Amendments to Chapter 23 of Part Two of the Tax Code of the Russian Federation” (date of submission to the State Duma of the Federal Assembly of the Russian Federation on September 16, 2010) // URL: http:// www. *****.