THE ESSENCE AND THE ROLE OF TAXES - THE PRINCIPLES OF TAXATION

Abstract

The actual principles of taxation are in the form of a harmonious and coherent system. The four fundamental principles of taxation are considered "canons of taxation" and "golden principles", since they have proven their validity over time. They can be synthesized by modern economists in the form of three requirements: equality, efficiency and applicability. In the evolution of these requirements, the principles of taxation have gained various connotations, and consequently become principles of fiscal policy, principles of economic policy, social and political principles

Keywords

• tax
• taxation
• principles of taxation