ПОДХОДЫ К ПОНИМАНИЮ НАЛОГОВОЙ СПРАВЕДЛИВОСТИ

Abstract

The article presents analysis and generalization of ideas of representatives of various theoretical concepts that substantiate scientific approaches to definition of the tax equity. The use the method of inductive cognition, system approach, analysis and synthesis has resulted in formulating a comparative characteristic of looks of representatives of the classical, neoclassical, Keynesian and institutional schools at the problem of tax equity. It shows the advantage of the neoinstitutionalsm method in comparison to the “mainstream”: conclusions about economy are made with respect to social problems of individuals and not through scientific abstraction based on strict observance of conditions favorable for development. The advocates of the classical and Keynesian scientific school believe that the concept ot the tax equity can change depending on the character of public relations. As opposed to them, the representatives of the institutional economy enlarge their analytical machinery with instrumentarium of social sciences by bringing values, 6raditions and culture to the forefront. Such an approach allows to consider as a tax equity indicator, on one hand, the state responsibility for quality of public benefits rendered in exchange of tax payments and, on the other hand, the taxpayers’ responsibility for law enforcement. Shifting the accent towards rental payments allows to provide the tax equity at the expense of decreasing the tax burden on investments and labor. The article also brings forth the arguments in favor of the fact that the existing socio-economic differentiation of population is determined by drawbacks of the personal income taxation system. To provide the equitable levelling-off of per capita ceiling and to level down poverty it is necessary to introduce the progressive taxation scale and establish the tax-exempt minimum. The fundamental research studies on issues of equity principle implementation in building the tax system and forming the state tax policy can become the application area for the above presented results of analyzing approaches to understanding the tax equity.