Taxpayers are all legal entities and almost all adult and capable citizens of the Russian Federation. Even if you own neither land nor taxable property, you will pay tax on your wages. But, if you are a taxpayer, you need to know the basic principles by which taxation in the Russian Federation is carried out.
Principles of taxation in the Russian Federation
The main principles of taxation in the Russian Federation are declared by the Tax Code and, in particular, Article 3 of this set of laws governing the entire process of paying taxes and distributing them across budget levels. One of the main principles is clear and unswerving observance of the current legislation, including in related areas of law. This means that as a taxpayer, no one can force you to make contributions that are not provided for in the Tax Code of the Russian Federation. In addition, tax legislation is based on the Constitution of the Russian Federation and cannot contradict it in any way. This means that the principle of non-discrimination on any grounds is in effect in taxation, and the tax rate is established for everyone in compliance with the universality and equality of the rights of taxpayers. This norm, in addition, takes into account the taxpayer's ability to pay the tax, i.e., for example, pensioners and some other socially unprotected categories of citizens pay property tax in the amount of 50%.
The basic principles of taxation include the one that declares the certainty, clarity and unambiguousness of the legal norm in the establishment of taxes and fees. Guided by this principle, legislators are obliged to present the texts of tax regulations in simple and understandable language so that tax regulations are understandable to ordinary taxpayers. In cases where an ambiguous situation is found in the law, the rule that acts in favor of the taxpayer is applied.
The Tax Code of the Russian Federation establishes that for each tax, all elements of taxation must be determined, and each taxpayer could clearly understand for himself which taxes and fees, in what order and in what time frame he is obliged to pay. In addition, the amounts of taxes and fees cannot be set arbitrarily, they must be economically justified and applied in such a way that they do not violate the single economic space of the Russian Federation.
World practice of taxation
In countries that apply developed taxation systems, some other legal norms are also enshrined in tax legislation. In particular, many foreign regulations introduce the presumption of innocence for taxpayers or use the rule of accomplishment. In addition, the principle of taxation of actually received income, the principle of invariability of tax legislation, the principle of informing taxpayers and creating maximum convenience for them can operate.
