Revisiting the Expediency of Criteria and Principles of Taxation and Tax System Selection

Abstract

Currently the principles of taxation and tax system are being actively discussed, while no attention is paid to studying the criteria of the tax. It should be noted that these categories are different, and they should not be equated with each other, the criteria of taxes should not be ignored either. Establishing mandatory payments as new taxes only on a subjective basis by the will of the legislator breaks the connection between the economic goals of tax introduction and tax legal regulation from the merely legal technique point of view. Identifying features of taxes will contribute to a more accurate understanding of the essence of taxes and taxation and will also allow us to clarify, in our opinion, such criteria that should be considered not only as an instrument to improve the quality of tax legislation, but also as a powerful economic tool in the hands of the state, allowing to form incomes for the authorities to perform their functions, and also to regulate economic relations at the macro-, meso- and microlevels.