LEGAL CERTAINTY AND TAXATION: THE PROBLEM OF RETROACTIVE INTERPRETATION This article shows that the principle of legality of a tax norm is not exhausted in its “source” component (i.e. Chapter 2 Fundamental principles of taxation This chapter discusses the overarching principles of tax policy that have traditionally guided the development of tax systems. Thus, this calls for the government to derive a good tax system to fix the needs of both the country and society.

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This should be borne in mind when we undertake research in a more adequate and just taxation Adam smiths Canons of taxation are as follows 1.Certainty - Amount , time and manner of payment of taxes should be certain and not arbitrary 2. Canon of Convenience 4.

A good tax system must fulfill certain principles if it is to raise adequate revenue and fulfill certain social objectives. tax certainty and its support for practical actions by governments, tax administrations and businesses to provide a more predictable and certain tax environment to support cross-border trade and investment and secure a more stable and predictable revenue stream for gov ernments.

Taxation is a source of revenue to Governments. In this article we will discuss about the principles of taxation.

Certainty of taxation: the amount of tax must be certain and not fixed arbitrarily, to avoid abuses of tax, i.e. Canon of Economy. These principles are still considered to be the starting point of sound public finance. Canon of Certainty 3. A good tax system must fulfill certain principles if it is to raise adequate revenue and fulfill certain social objectives. 5. The taxpayers shall be obliged to perform tax obligations, the tax agents - the obligation of the assessment, with holding and transferring taxes in accordance with the tax legislation of the Republic of Kazakhstan in full volume and within established time. The principle of certainty - laws in the field of taxation should not allow arbitrary interpretation. taxation must be correct; „The tax which each individual is bound to pay ought to be certain, and not arbitrary. Certainty is one of the three fundamentals for policymakers to consider when trying to design and implement a good tax system, alongside simplicity and stability.

Some of the principles of a good tax system include the following. 2. THE PRINCIPLES OF TAXATION. The certainty principle for quantum systems is formulated and proved.

If this principle could be implemented, the allocation of resources through the public sector would respond directly to consumer wishes. In The Wealth of Nations (Book V, chapter 2) he set down four general canons: Although they need to be reinterpreted from time to time, these principles retain remarkable relevance. In summary, the canon of equity remains the most important principle of taxation in advancing fairness in government’s revenue collection from the people.

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