Abstract
Податкові пільги як інструмент реалізації концепції справедливості в оподаткуванні
Highlights
In a contemporary economic environment, the issue of improving fairness in taxation stil l remains unresolved in all countries
The principle of fairness occupies a prominent place among them, though it is identified with the functioning of tax incentives, that appeared independently from the concept “fairness”
For natural persons tax benefits are used in case of low paying capacity of certain categories
Summary
In a contemporary economic environment, the issue of improving fairness in taxation stil l remains unresolved in all countries. In this context, one of the aspects, that is basic and at the same time makes taxation complicat ed, is tax burden that influences directly the development of the economy of the state. Its fair distribution makes the b asis for. Strengthening the fairness in taxation, which, according to the definition of A.Smith, is one of the four main principles of taxation.
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