TAX PRINCIPLES
Keywords:
principles, taxes, fiscal systemAbstract
The most complete systematization of tax principles was given by Adolf Wagner at the end of the nineteenth century. Wagner formulated nine tax principles, and classified them into four basic groups: Financial principles (generosity and elastic tax), Economic principles (good choice of tax choice and type of tax) , Social principles (general obligations and uniformity of taxation) and Tax-technical principles (definiteness, cheapness and convenience of taxes). This paper will consider the principles of a good tax system.Downloads
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Copyright (c) 2026 Ljubiša Todorović (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
