Налоговые системы Российской Федерации и США в контексте принципа справедливости налогообложения

Abstract

Introduction: in order to conduct an effective tax policy in the modern world, the state needs to rethink the development strategy in the field of taxation, which should be based on a system of tax principles, in particular, the principle of tax fairness. The novelty of the study lies in the fact that despite the considerable amount of the theoretical research on the subject, this area is under-researched in the question of the concept of equity in taxation, which is the relevance and need for the study. Purpose: to study the efficiency of the implementation of the principle of fairness in the modern tax system through the example of this country and foreign countries (USA). Methods: the research is based on the comparative method, the method of system analysis and dialectics, synthesis, analogy, deduction, induction, historical method, the method of unity of theory and practice, as well as the special legal methods (the formal legal method, the empirical methods of cognition and the dogmatic methods). Results: the formation of the concept of property taxation based on the principle of equity through the example of Russia and the United States. Conclusions: the principle of fair taxation should take into account the features of the modern legal and social reality, as well as the practical relations in the field of taxation.