Ka'idojin haraji dokar, a ƙarshe dai, da samuwar tattalin arziki kimiyya

Kimiyya retrospective bincike na haraji dokar ne ba zai yiwu ba ba tare da la'akari da kasashen waje da kwarewa a fannin tattalin arziki da kudi sciences a fagen bincike. Fahimtar haraji kamar yadda wani muhimmin alama na jihar ya ba Yunƙurin zuwa dama daban-daban wuraren view a kan halittarsa, manufa, da m tarin inji, da shari'a da dalilin kebewa, da shari'a da tsarin da kuma ka'idojin haraji. Idan tattalin arziki sciences ne a akai search na akida, da zai iya amsa wannan tambaya: yadda za a kirkiro da akida, da kuma ayyuka na haraji dokar, yadda mafi kyau don tattara haraji, rike da ma'auni na jama'a da kuma masu zaman kansu kudi, da fikihu kokarin amsa wannan tambaya da yadda za a tsara irin wannan ayyuka yayin da rike jituwa zaman kansu da kuma jama'a da moriyarsu.

Social dangantakar rinjaye a kasashen Turai da lokaci na XVIII - XIX ƙarni. kuma da al'adar levying haraji, muhimmanci gaba na kimiyya nasarorin da gabascin a fagen haraji, wanda ya ba Yunƙurin zuwa fitowan da daban-daban wuraren view a kan bukatar, da kyautatawa da kuma reasonableness na yi na levying haraji ga jihar. Gabatarwa na daban-daban Concepts ga abin da ya zama ka'idojin haraji dokar, ya faru a cikin tsarin kudi tunani.

Duk da haka, wannan hali ba ya hana a cikakken nazarin ka'idojin haraji karkashin haraji dokar. da wadannan dalilai na iya haifar da baratar da wannan matsayi:

- da farko, da kimiyya da haraji dokar ne a kai tsaye hulda da tattalin arziki sciences a fagen haraji, don zama batun gudanar da bincike, da asali ra'ayoyi na haraji dokokin ci gaba a ƙarƙashin rinjayar da tattalin arziki da kuma kungiya da kwasfansu na haraji, abin da yake da shi ne da kuma ka'idojin haraji dokar da ka'idojin haraji iko .

- abu na biyu, da haraji gyara inji a jihar matakin ne ba zai yiwu ba tare da wata doka tsari.

- Na uku, akwai wani rabuwa da Concepts da kuma ka'idojin haraji ka'idojin haraji dokar. Farko - wannan ne muhimman hakkokin ra'ayin tattalin arziki da wani yanayi, tsara a kan tushen da dacewa yi. Su ba tashi zuwa wani sabon abu - da norms da kuma guzuri na haraji dokokin.

Samuwar kuma fitowan da ka'idar haraji ya al'ada ake magana a kai cikin koyarwar Adam Smith. Ya farko da alaƙa hudu ka'idojin haraji, wanda aka daga baya ake kira da "jawabi na hakkin masu biyan haraji" da kuma yafi kare bukatun da masu biyan haraji. The abin yabo daga Adam Smith ba fifiko, da ka'idodin gaskiya, kuma a cikin ainihin wording na da abun ciki.

Wadannan ka'idojin haraji dokar sun hada da: da manufa na gaskiya, da manufa na haraji yaƙĩni, da manufa na biya saukaka, da manufa na tattalin arziki.

A manufa na gaskiya ne nauyin da jama'a na kowane jihar su shiga a cikin halin kaka na karshen a gwargwado su ikon biya. Bisa ga ka'idar Adam Smith farko manufa yayi dace da al'adar gwargwado haraji, jigon wanda shi ne nauyin da biyan haraji tare da daban-daban albashi zuwa jihar kasafin kudin ba wani daidaita rabo.

Wasu haraji bi a matsayin wani ɓangare na ba-kafa wani m haraji, watau, shi dole ne dauke da biyan adadin, lokaci da kuma Hanyar biya.

Da abinda ke ciki na biya saukaka wa ka'ida da cewa haraji kamata a levied a dace da lokacin da payer kuma mafi m hanya.

Kuma a karshe, da manufa na tattalin arzikin bukatar minimization halin kaka ga kau na haraji.

A halin yanzu mataki na ci gaba da zamantakewa gami da manufa na gaskiya, amma ba su rasa asalin ma'anar, amma ya halartar manyan canji saboda canza yanayi a cikin tattalin arziki, shari'a da zamantakewa duniyoyin na mutum aiki. An dauke a cikin hanyoyi biyu: horizontally da kuma tsaye. Jigon da manufa na gaskiya "a kwance" ne da wadannan: batutuwa da su ne a wannan wuri da kuma yarwa samun kudin shiga a karo na biyu da wannan haraji tushe, ana buƙatar biya wani lebur haraji. A manufa na gaskiya "a tsaye" yana nuna cewa batutuwa daban-daban tare da jiki da wuraren da ake bukata domin jefa daban-daban rabbai na su samun kudin shiga.

Saboda haka ya dauki mafi muhimmanci nazarin na tarihi al'adunmu na tattalin arziki da kudi yanayi, ya kamata a lura da cewa, daidai da hakikar da na haihuwa da kuma ci gaban da qualitatively sabon tattalin arzikin a lokacin da aka doctrinally ɓullo da daban-daban Concepts, ciki har da wasu ka'idojin haraji dokar, wanda su ne sakamakon biyu kimiyya kuma m fahimta da kuma bincike na haraji hulɗar tsakanin jihar da kuma al'umma.