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Taxes and Taxation
Reference:

Urubkova, I. A. Principles of justice and equality in tax law

Abstract: Every country is aimed at justice and equality in taxation. The author of the article considered particular problems of realization of principles of justice and equality based on the example of tax on income of physical persons. According to the author, in tax law the principle of justice is illustrated by the compliance between a taxpayer’s financial position and the rate of a tax.


Keywords:

tax, principle, justice, burden, social, extract, benefit, differentiation, law, codex.


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