On the Role of Confiscation in the Theory of Taxation

Abstract

The formation of modern mechanisms for collecting taxes and fees is a complex process that has gone through many stages of improvement: from forced and unjustified seizures to taxation justified by economic necessity and public interest. The subject of the study is the historical background of the formation of the taxation process in Russia and in a number of foreign countries. To understand the issue under consideration, the author turns to the historical component of such a phenomenon as confiscation. The role of the institution of confiscation in the context of the history of taxes is evaluated. The author explores the problem of legal limits and justifies the importance of their establishment in the field of tax relations. The novelty of the research lies in the comparison of scientific categories, such as "confiscation", "tax", as well as in the formation of an idea of the redistribution of taxation, which is an integral element of effective economic policy.The author studies certain aspects of the theory of effective demand, the theory of monetarism, revealing the contents of the concept of "tax". Conclusions are drawn about the correlation of excessive taxation with the economic downturn, the role of the state in regulating these processes is assessed. The author compares the theory of A. Laffer with the modern mechanism of legal regulation of tax relations, and also summarizes that going beyond taxation creates weakened economic incentives, resistance and tax evasion in society.