Aydaeva D.Z. The role of Parliament in the development of the tax system in the UK

Abstract: The article views the development of the principles of tax legislation in the UK, the reasons for regular revision of the key elements of the tax system and the historic impact of these processes on the current tax system in the UK.   The author also focuses on relations between the UK and its colonies from the point of view of introduction and voting of taxes as well as on the current tax systems in former colonies.   The article also dwells on the historically established interconnection between the budget and the tax systems in the countries where the legislature is based on the Anglo­Saxon juridical traditions. The methodological framework of the article comprises of both general scientific and specific scientific methods (e.g., comparative juridical, historic, analytical, dialectic and other methods). The academic novelty of the article is connected with discussion of reasons of periodic revisions of the tax legislation in the UK.   Such an approach, which is effectively practiced in a number of foreign countries, still remains almost unnoticed in Russian science. In connection with this, the article is devoted to a complex revision of the reasons of existence of such a principle in a number of countries (the UK and its former colonies) and to the influence of these mechanisms on the country and taxpayers. The frequency of introducing amendments into the Russian Tax Code is evidence of the actuality of this issue. Thus, with a view to the current reforming of the tax system in Russia, an interest should be displayed to the regulation of taxation in other countries.

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