A copy of this work was available on the public web and has been preserved in the Wayback Machine. The capture dates from 2020; you can also visit the original URL.
The file type is
The actual principles of taxation are in the form of a harmonious and coherent system. The four fundamental principles of taxation are considered "canons of taxation" and "golden principles", since they have proven their validity over time. They can be synthesized by modern economists in the form of three requirements: equality, efficiency and applicability. In the evolution of these requirements, the principles of taxation have gained various connotations, and consequently become principles ofdoaj:c91caf4312b34a91aa7a7a7978d882bd fatcat:jsdw532wzjc5tj24ips523o7m4