Liberalių permainų (XVII-XIX a.) poveikis mokesčių teisinio reguliavimo krypčiai.
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Tax legislation is criticized for being too complicated, bureaucratic and technical. ‘Functional’ approach to tax law is the key to explain and legitimise the whole taxation, which is divided into number of different taxes, but operates as one facility of society. The article is purported to reveal the way that tax legislation discharges the main purposes of the State, being set by the society. The research is focused on liberal reforms that changed Europe and Northern America in the late 18th c. and 19th c. as backgrounds for liberal state, predecessor of social state, and their impact on tax regulation. The first clause briefly describes the essentials of liberal reforms, their intellectual backgrounds relating to taxation. Three main directions of tax regulation in the liberal sate are named: universality of taxation (formal equality), replacement of personal loyalty with ‘professional’ state, restriction of sovereign powers. Other clauses deal with the named directions. Tax privileges of Ancien regime are given as one of the reasons for the liberal reforms, and, as a consequence, liberal reforms targeted at privileges of Ancien regime. Tax reforms sought for universality and uniformity. The French Revolution was followed by fiscal centralisation processes throughout Europe. Universalization processes were felt hardly on direct taxation. Direct taxation was mostly associated with capitation taxes and taille, infamous of its Ancien regime privileges and arbitrariness. Universality of taxation in the liberal state was widely associated with ‘impartial’ taxation of goods (ad rem taxation). Consequently, the liberal state relied on indirect taxation which was opaque for the economic situation of a taxpayer and ensured formal equality of taxpayers only. Due to suspiciousness, in the first period of the liberal state direct taxation was not the subject for development and used instruments inherited from Ancien regime with some interim adjustments, such as ‘class tax’. Because of relying on ad rem taxation, the liberal state was suffering the gap of immaterial assets taxation, in particular financial capital taxation. This situation resulted in social tensions in rapidly industrialising societies. Eventually, the gap was filled with the universal income tax. This change marks the beginning of the end of the liberal state. In the second direction taxation was recognised as the main source of liberal state resources. Although, following the tradition of liberal thought it was required to link taxes with state services. This led to very specific understanding of citizenship in the liberal state - taxation was linked to political powers (voting rights) in quid pro quo manner. In the third direction the liberal state was aimed at restricting sovereign powers and taxation clauses found their places in constitutions of the liberal state.
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