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Finance and Credit
 

On some issues of logic in personal income taxation

Vol. 21, Iss. 7, FEBRUARY 2015

PDF  Article PDF Version

Available online: 9 February 2015

Subject Heading: Tax policy

JEL Classification: 

Pages: 24-33

Edronova V.N. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation
v.n.edronova@mail.ru

Telegus A.V. Privolzhskiy Institute of Advance Education of Russian Federation Federal Tax Service, Nizhny Novgorod, Russian Federation
a.v.telegus@mail.ru

Tax legislation of Russia affects the interests of the majority of citizens and determines the possibility of budget replenishment, which leads to increased requirements to the quality of legislative and normative documents, the need for their compliance with the principles of taxation, the most important of which is the principle of justice and equality. The subject of the article is the law on income tax of natural persons from positions of its compliance with the principle of equity of tax collection. The purpose of the study, the results of which are presented in this paper, is to assess the degree of compliance of tax legislation with the principle of equality and justice in the field of income taxation of individuals in Russia on the basis of theoretical ideas about the principle of equality in taxation, which prevail in the science of financial law, as well as on the basis of the legislation on taxes. The study posed and solved the following tasks: to reflect the necessity of relating the interests of the State and taxpayers; to analyze legal and regulatory framework for the taxation of incomes of physical persons; to identify the degree of compliance of law enforcement positions on the application of certain provisions of chapter 23 of the Tax Code of the Russian Federation "Tax on income of physical persons" with the requirements of legal logic. The study was conducted with application of scientific methods of knowledge, in particular, the formal law method and the comparative law method, as well as the methods of logic and comparative analysis. The conclusion is that certain norms of Chapter 23 of the Tax Code are formulated incorrectly, and their interpretation outside the system link with other standards contradicts the purpose of relevant statutory provisions, which is unacceptable from the point of view of juridical logic. The lack of a unified and harmonious system of income taxation complicates both the understanding and compliance with tax legislation. The results can be used in further scientific research on the study of the principle of equality in the tax law, as well as in the analysis and solution of problems of legal regulation of personal income taxation.

Keywords: individual income tax, principle, equality, tax law, consistency, taxation

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