Answer:
taxation should follow the four principles of fairness, certainty, convenience and efficiency. Fairness, in that taxation should be compatible with taxpayers' conditions, including their ability to pay in line with personal and family needs.Tax administration must be free of corruption and able to address all the challenges that come its way. These challenges may involve tax collection, management of taxes and duties at borders, introduction of an effective Value Added Tax or sales tax, and administration of developing law. The primary purpose of a tax is to raise revenue for governmental activities, rather than to influence business and personal decisions. Economic growth and efficiency The tax system should not unduly impede or reduce the productive capacity of the economy.
The course aims to introduce the key assumptions of the international relations theory as a part of social science and as an analytic tool, focusing on the problems of war and peace, foreign policy decision-making, etc. The course combines historic approach and analysis of the modern political problems. The historic part shows the evolution of the international relations theory from being a part of political philosophy to its emergence as a special branch of political science, which is essential to understand the key ideas of the IR science. The lectures also include broad outline of the modern concepts and debates in the context of the contemporary political problems, such as rise of China and other emerging powers, threat of terrorism, US-Russia confrontation, etc. The lectures of the two outstanding Russian scholars and political analysts – Timofey Bordachev and Dmitry Suslov - cover such fields as the problems of international security and conflict resolution, international economic relations, foreign policy decision-making, global governance, the role of power in the IR. Do you have technical problems?