Vintsova D. The principles of fiscal adequacy and efficiency of taxation

Dissertation is devoted to the study of the problem of correlation of the principles of fiscal adequacy and efficiency of taxation. Effective functioning of the tax system determines the financial independence of any State, creates the conditions for development of economy and business. However, the underestimation and irrational use of features of the tax system to greatly reduce its effectiveness and importance for conservation and the existence of society and the state. It has been established that the principle of fiscal sufficiency is the inter-institutional principle by which forms the basis of the collection and disbursement of funds. Of course, the search for a balance budget expenditures and revenues can not only take place in the plane of the tax law. The question of the principle of fiscal adequacy assessment is on the verge of the budget law and tax law. The principle of fiscal adequacy largely laying the economic foundations of the construction of budgets of various levels, directing them to the optimal balance between costs and revenues. Legal definition of the principle of tax efficiency, in our opinion, does not quite match the modern trends of development of legal doctrine. The principle of tax efficiency erroneously considered only principle to ensure a positive balance between the cost of administration of the specific tax and the funds collected as a result of such an administration. This approach is consistent with only one function of taxes - to ensure the proper amount of state funds, with a view to the functioning of their own institutions. At the same time, taxes and perform other functions, such as regulatory.