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Taxes and Taxation
Reference:
Sereda, G.B.
Principle of economic feasibility of tax
// Taxes and Taxation.
2013. ¹ 7.
P. 483-490.
URL: https://en.nbpublish.com/library_read_article.php?id=63045
Sereda, G.B. Principle of economic feasibility of taxAbstract: The article is devoted to the principle of economic feasibility of tax, which serves as a secondary principle, and it is derived from more dominating principles of taxation, such as principles of tax efficiency and tax proportionality. The author provides a definition of the principle of economic feasibility of tax from the standpoint of analysis of a tax as an economic and legal category through singling out the primary economic and legal grounds for taxes, necessary defining conditions, causes, economic and legal factors relating to the introduction of taxes and obligation to pay taxes. The author further supports his position in accordance with the requirements of economic and legal theory by studying taxes in comparison with the economic ability of payer, and presence of economically positive result of taxation, which also should set no obstacles for the further development and reproductive performance, and finally complete usability of tax (its final redistribution). Keywords: tax, taxation, economic and legal category “tax”, principles of taxation, economic principles of taxation, economic feasibility of tax, economic grounds for a tax, legal grounds for a tax.
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