The evolution of taxation in the United Kingdom of Great Britain and Northern Ireland as a history of relations between the state and the taxpayer.

Abstract

The object of this study is the most significant stages of the development of the tax system in the United Kingdom of Great Britain and Northern Ireland. The subject of this study is the history of the search for a compromise between the needs of the population and the Government. The author pays special attention in the article to how significant the influence of the people of Great Britain on the tax system of this state turned out to be. Along with this, in the process of work, the influence of taxes that existed earlier on the current taxation system, as well as the reasons for their introduction and cancellation, is also considered. Also, in the article, the author studies the relationship of taxation policy, doctrinal views, the introduction and abolition of certain taxes in the state. The novelty of the research lies in the study of factors that influenced the formation of the UK taxation system, among which the relations between the state and the taxpayer occupy a special place. In the course of the research, the author comes to the conclusion that the state manages to create an effective and well-structured tax system largely due to the concern to find a balance between its interests and the interests of the population. Also, the author notes that the way to create such a successful tax system was not always easy. Nevertheless, the current tax system in the UK contributes not only to replenishing the treasury, but also to the prosperity of the state economy, as well as attracting taxpayers from all over the world.