Theoretical approaches to the formation of efficiently equitable tax system
The current Russian tax policy is aimed at creating an efficiently equitable tax system for all participants of tax relations. Meanwhile, the criteria of efficiency and equity are not combined and multi-directional categories. Usually, the choice is made between efficiency and equity, which calls into question the feasibility of the task. The author explores the theoretical approaches to the nature and the possibility of creating of efficiently equitable tax system. In article he justifies the criteria and gives the definition of efficiently equitable tax system.