Fair taxation of natural persons as a factor in the society development

Abstract

In order to build a stable and prosperous society, the principles of functioning of economic mechanisms and instruments must be in line with the objectives set. In this respect, there arises the dilemma which of the ethical-moral principles: equality or equity is the most appropriate and effective to use in the field of state economic policy. There are still millions of people who have the misconception that equity is the same as equality, but the truth is that they are different. Many theorists have considered equity as the foundation of a social order without which it would collapse. In this article we will address the principle of equality or equity with reference to the basic instrument of the redistribution of economic goods which is the taxation system. JEL: H 24.