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AUTHOR(S): Vanya Panteleeva
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ABSTRACT The development of taxation in the modern state is also related to the question of justifying the payment of tax by individuals. Introdused by the legislation legal liability to pay taxes must be justified. The tax is formed as a main method for accumulating the necessary financial resources to secure the state. It is logical to ask what is the ground of the state through the tax to seize some of the income of its citizens? The answer to this question has been motivated in a different way. Separate ideological and theoretical concepts have been developed. The ideological are the socio-psychological justifications of tax liability. The theoretical concepts derive the organizational (state-organizational, political) justification. Both types of concepts explain taxes with the need of financial resourcing the "demands" of the state. |
KEYWORDS taxation, state revenue, taxes, public finances, direct and indirect taxes |
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Cite this paper Vanya Panteleeva. (2019) Some Theoretical Aspects of Justification of Taxation. International Journal of Economics and Management Systems, 4, 51-58 |
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