Kazachenkov S.D. The Importance of the Principles of Efficiency and Fairness in Property Taxation

DOI: https://doi.org/10.15688/lc.jvolsu.2021.4.11

Stanislav D. Kazachenkov, Postgraduate Student, Department of Financial and Administrative Law, Rostov State University of Economics (RINH), Bolshaya Sadovaya St, 69, 344002 Rostov-on-Don, Russian Federation, This email address is being protected from spambots. You need JavaScript enabled to view it. , https://orcid.org/0000-0002-8090-6800

Introduction: to conduct an effective tax policy in the modern world, the state needs to rethink the development strategy in property taxation, which should be based on a system of taxation principles, in particular, the principle of efficiency (in conjunction with the principle of fairness). The novelty of the research lies in the fact that despite the theoretical research works on the subject under consideration, this area has not been sufficiently studied in the formation of a unified concept of the principle of efficiency in taxation (including property), which manifests the relevance of the work and the need for the study. The paper also considers the implementation of the principle of justice through the prism of property taxation in Rostov and Volgograd regions and examines the tools for applying the principle of justice in property taxation in law enforcement activities. Purpose: to study the statistics of tax efficiency together with the implementation of the principle of fairness in the modern tax system (through the example of property taxation in Rostov and Volgograd regions). Methods: the research is based on the method of system analysis and dialectics, synthesis, analogy, deduction, induction, the historical method, the method of unity of theory and practice, as well as special legal methods (the formal-legal method, the empirical methods of cognition and the dogmatic methods). Results: the formation of the concept of property taxation based on the principles of efficiency and fairness based on the analysis, statistical data, court decisions, and relations between the taxpayer, tax authorities, and the state due to the lack of sufficient study of the research in the scientific environment. Conclusions: the principle of equity of property taxation should take into account the peculiarities of modern legal and social realities, as well as the practical relations in taxation, together with the indicators of the effective principle of the same name by applying such principles in the theoretical and practical aspects.

Key words: principles, taxation, property, general legal principles, economic principles, principles of property taxation, fairness, efficiency, tax policy, mechanism.

Citation. Kazachenkov S.D. The Importance of the Principles of Efficiency and Fairness in Property Taxation. Legal Concept = Pravovaya paradigma, 2021, vol. 20, no. 4, pp. 83-90. (in Russian). DOI: https://doi.org/10.15688/lc.jvolsu.2021.4.11

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