Transformation of approaches to the content of the principle of fairness in personal taxation
( Pp. 81-86)

This article is devoted the changes in the approach of Russian and foreign scientists to the realization of the principle of fairness in taxation through the tax forms scale, differentiation of types of income and other criteria. The purpose of our research is to develop basic approaches to building a system of income tax for the population, aimed at implementing the concept of fairness in taxation, based on modern transformations of scientific views on the nature of the category of «fairness» in the tax sphere. The authors analyzed the classical approach to the concept of fairness, based on the principles of utilitarianism, horizontal and vertical fairness. They identified the shortcomings of this approach and the vectors of its development. The second part of the study is devoted to the assessment of modern approaches to the interpretation of fairness in the field of taxation. We have identified priorities shift towards the realization of the principles of merit (desert-based principle) and personal responsibility. The latter trend is mainly characteristic of foreign literature. We made recommendations based on an extensive review of scientific research in the final part of the article, which contain basic guidelines for constructing an optimal income tax system for the population. We used general methods of cognition (deduction and induction, analysis and synthesis, description and generalization) and private scientific methods of cognition (comparison method, graphical method of data presentation). Practical significance: the main provisions and conclusions of the article can be used in scientific and pedagogical activities when considering issues of income taxation, as well as in determining priority areas for the development of the tax system and tax policy of the Russian Federation.

Timiryazeva A.V., (2020), TRANSFORMATION OF APPROACHES TO THE CONTENT OF THE PRINCIPLE OF FAIRNESS IN PERSONAL TAXATION. Economic Problems and Legal Practice, 2 => 81-86.

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fairness, principles of taxation, income tax, progressive scale, proportional scale, utilitarianism.