Taxes are a category directly related togenesis of the state. The scale, methods and nature of the mobilization of financial financial resources, the economic essence of taxes are always mediated by the level of development of society and the state created by it.
The concept and essence of taxes, precise frameworkthe directions of the work of the financial authorities of the state, limiting their arbitrariness and the dominant position in the dialogue with individuals and legal entities regarding the payment of taxes, A. Smith determined. The establishment of such a framework predetermines the further development of mutual rights and responsibilities between public authorities, represented by the state, and private interests, represented by citizens.
The above axioms were furtherconceptual development of A. Wagner. The researcher complements and, importantly, classifies them. There are nine principles that reveal the essence of taxes and the role of the state in dealing with them, divided into four blocks.
The first group of financial and technological principles include the principles of sufficiency and mobility.
Choosing the appropriate source of taxation and individualtypes of taxes, taking into account the impact of taxation and its individual types on payers and a general study of the transfer of taxes constitute a set of national economic principles.
The block of principles of justice is universality and uniformity.
Certainty, an understandable economic essence of taxes, convenience and cheapness of collection form a single set of principles of tax administration.
In addition to classification,financial and political principles. They act as the most important and essential in the theory under consideration, since the authorities often have to violate the principles of justice in connection with extreme state necessity. Proceeding from this, the financial and political principles should be higher than the economic principles and principles of justice.
Thus, if A.Smith supported the interests of taxpayers, then A. Wagner, adhering to the theory of collective needs, systematized the principles that took into account private and public interests, with the explicit priority of the latter in the person of the state. At the same time, the classification proposed by him is not a single whole structural formation, since the financial and political principles are taken out and considered separately from the main classification, and therefore the economic essence of taxes is not sufficiently disclosed in it.
A theoretical attempt to justifythe improvement of tax relations through the principle of proportionality researcher V. Petit, who came to the conclusion that proportionally withdrawn from circulation money in the form of taxes in no way can affect the welfare of taxpayers. In Petit, the economic essence of taxes and its conclusion are disclosed as follows: when distributing the accumulated revenues in the state treasury, they will be dispersed properly according to the needs of the latter. In the composition of V. Petit, there is an indirect justification of the principle of validity, which he understood as the right of the state to collect any amount of taxes at any time.
Russian thinkers of the XVIII-XIX centuries.in the assessment of tax relations took as a basis the methodology of Western scientific schools. Follower of the teachings of A. Smith on the principles of taxation can be called N.I. Turgenev. Having studied the guiding ideas of taxation, the scientist attached special importance to the principle of equal distribution of the burden of taxes, reasonably believing that they should be distributed among all citizens in accordance with their incomes. Judgments about the principles of certainty, the convenience of paying taxes, reducing the cost of levying taxes are fully similar to the general principles of taxation A. Smith. The consequence of this argument is the conclusion: the state of education of each state can be judged by the state of taxes.
It is interesting that this statement, in contrast toEuropean financial thought, affects the moral and ethical side of rational interaction between the state and society in the field of tax relations, emphasizes the importance of legal culture, which is quite relevant in our time.
