THE PRINCIPLE OF JUSTICE AND ITS REFLECTION IN THE TAXATION OF INDIVIDUALS IN THE RUSSIAN TAX SYSTEM
In the article theoretical issues of justice are considered including in relation to taxation. The main points which characterize the level of fairness of tax system are analyzed. The possibility of account in the tax policy approaches to compliance of the concept of justice: from the standpoint of taxpayers ability to pay taxes, compliance harmonious combination of the interests of all participants of tax relations. It is established that application of the approach based on benefits of taxpayer is unacceptable. It is justified that tax incentives don't contradict to the principle of justice in taxation. The conclusion that the principle of justice in taxation of individuals in the Russian tax system is applied in a distorted way. The necessity of appropriate changes in tax legislation is justified and they are proposed.