JUSTIFICATION OF TAXATION

Abstract

The development of taxation in the modern state is also related to the issue of justifying the payment of the tax by individuals. The legal obligation to pay taxes established by law must be justified. The tax forms as the main method for accumulating the necessary financial resources for the state. The present paper is focused on the historical appearance of the tax as a phenomenon, as a reality, as a form of accumulation of incomes and a method of insurance of the state, the justification of taxation and the types of tax incomes.

Keywords

• taxation
• types of taxes
• budget