IMPLEMENTATION OF THE PRINCIPLE OF FAIR TAXATION
The present study reveals a currently relevant topic on the role of the principle of tax equity. The author has studied modern scientific literature, as well as legislation regulating the issues related to the principle of tax equity. The principle of equity finds its expression in tax law, being the basis, guiding principles in the formation of rules and institutions of law, defining the direction of development and improvement of legislation on taxes and fees. In tax law, fairness as a principle of law is expressed in a number of aspects, in particular: universality, equality of taxation, taking into account the actual ability of a taxpayer to pay tax. The article provides the author's interpretation of the principle of justice by means of structural components.