Elements of the Juridical Composition of Tax in the Theories about the Taxation and in the Tax Legislation of the Azerbaijan Republic

Abstract

Taxation is not a simple matter. A review of basis of common theories of taxation is made, with an expression of the author’s view about the future direction where these would be best directed. The elements of the juridical composition of tax are the conditions of taxation, established by legislation about the taxes and the collections. Without the determination of the elements of tax it is not possible to present the action of laws about the taxes and the payments, and also the accomplishment of tax production. Constitutional principles of preferences from taxation must be find their expression in tax legislation, in particular, when define tax easy payment terms for tax payers. The law is concretizing fulfillment rules of tax duty, must define not only content, also the mechanism of fulfillment of tax duty and legible distribution tax burden. In consequence of the distribution tax burden the tax payers find oneself in unequal financial condition. This position is law regularity position. But taking into consideration payment solvent of tax payers the part of the persons have right to get some preferences from taxation and this preferences must foresee in law standards of tax legislation.The article conclused with observations on the needs facing legislators when considering modifications to tax legislation - by reference to both classical and modern economic theories as well as legal matters.