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§ 2. The tax as a science category about the state

Any area of the human knowledge which has found institutsionalnoe expression in this or that area of a science, has own kategorialnuju system which in turn functions within the limits of general system of categories.

Kategorialnyj the device constitutes a basis of any science. The specific system of categories serves as a skeleton of each science, in many respects defining its features distinguishing it from other sciences. Owing to it «working out of problems of categories should take rather important place in jurisprudence» [35] .

Categories (from grech. kategoria - the statement, a sign) - most the general and fundamental concepts reflecting essential, general properties and the relations of the phenomena of the validity and knowledge.

One of basic properties of a scientific category is that circumstance, that, being on the one hand a product of intellectual claims of the subject of knowledge, and with another, representing itself as the thinking tool, appears in quality there is nobody obektivizirovannogo reflexions of that knowledge in which frameworks it exists.

«It turns out, - marks M.A.Lukasheva, - that the conceptual device of theory of state and law, and including legal categories, serve both for comprehension, and for expression of knowledge of the legal validity simultaneously» [36] .

«the Question on categories and concepts of any science, - believes A.M.Vasilev, - a logic problem. Certainly, logic questions cannot face to theory of law as problems of the general working out
laws of knowledge, forms of thinking and concepts which concern a subject of dialectic logic. In pravovedcheskom an applied variant they mean, first of all, judgement of internal logic of the legal theory » [37] .

Differently, the methodological toolkit of dialectic logic in jurisprudence is used for achievement of true understanding of dialectic development of an objective basis, i.e. Those or other phenomena and the processes having legal effect, on means of its expression in the maintenance and communications of legal categories.

thereupon, specifies L.I.Spiridonov,« speech should go about such application of dialectics at which the legal phenomena theoretically are reproduced in concepts actually jurisprudence » [38] .

not being directly a subject of the present dissertational research, the problem of reflexion of an objective reality in scientific categories is represented to us extremely important, since. Comprises an ideological and methodological basis for arguing of the primary thesis of the given paragraph - the tax is a category of the general theory of the state, and not just branch jurisprudence - the fiscal law.

so, legal categories are the substantial, subject, scientific representations reproducing ideally (in thinking) an objective essence of real processes and the relations of the legal validity expressing specifically legal qualitative definiteness of given processes and the phenomena [39] .

Kategorialnyj the device of any science, including studying the basic laws of occurrence, functioning and development of the state and
the rights, i.e. The general theory of state and law, there is not that other, as reflexion of a subject of such science.

«the form of reflexion of the nature in knowledge of the person - this form also is concepts, laws, categories» [40] .

«In theoretical concept the subject is reproduced in the essence, is reproduced ideally. Therefore the concept about a subject and is identical (a subject is reproduced), and is not identical (a subject« is reflected », is reproduced ideally) to the subject. Out of such parity, protivopolozhenija a subject and its ideal image, concept and the validity, i.e. Out of knowledge relations (the subject-object, a subject and its ideal model), concept in general loses the sense, has no rational maintenance» [41] .

Proceeding from the aforesaid, it is possible to draw a conclusion on dialectic communication kategorialnogo the science device, including legal theory, and a subject of such science.

So if the subject of scientific knowledge, having passed through millstones of thought process of the subject of knowledge, finds the expression in system of scientific categories, that, following laws of formal logic, having passed on a return way, defining and analyzing the maintenance of a concrete scientific category, it is possible to consider, specify or add a concrete element of a subject domain of the science.

«the course of legal knowledge of one cycle, - marks A.M.Vasilev, - it is represented as movement of thinking from reality to its expression in system of legal categories (theoretical judgement), and from it on a new basis - back to the validity. The thinking moves on spirals and each its new coil - not simple returning to initial concepts and categories, and formation of new representations, development and

deepening of existing on the basis of deeper and all-round studying of legal forms of a public life» [42] .

Developing the given thesis, A.I.Denis, believes, that «one of ways of specification of a subject of theory of state and law is connected with inclusion in a subject of the theory of the new categories, the new political or legal matter which have arisen in connection with objective process of a society, the state and the right» [43] .

In our opinion, becomes obvious, that for reference of this or that concept to number of categories of a concrete science it is necessary to define, whether is the objective validity displayed in such category a subject domain of this science. Told to the full it is fair and for the present dissertational research regarding a problematics considered in the given paragraph.

differently, for definition of the tax as a category of the general theory of the state it is necessary to establish, whether elements of a public life displayed in a given category enter into a subject domain of the specified science.

Thereupon it would be desirable to notice, that at construction of system of actually legal categories it is necessary to consider gosudarstvovedchesky and pravovedchesky aspects in legal science and to refuse "one-serial" system of categories for both aspects. « The recognition of the general theory of state and law a uniform science does not contradict that in it logic I build there are interconnected, but isolated systems: the theory of the state and theory of law, each of which opens in specific categories essence, laws and forms of display of the subject » [44] .

from the point of view gosudarstvovedcheskogo aspect of jurisprudence within the limits of the given paragraph we also define the tax as a legal category.

the similar approach, in our opinion, allows to solve most successfully a problem on otgranicheniju two similar, but substantially various legal phenomena: the tax as categories of branch jurisprudence and the tax as general-theoretical category. So, if the first is scientifically intelligent reflexion of the legislative form of withdrawal of a part of property of tax bearers for public redistribution and consumption the tax as the science category about the state displays deeper and substantial beginnings of a public life, leaving outside of the maintenance the separate moments of the legal form, opens intrinsic bases of the displayed object, allowing to shine a number of fundamental problems of the general theory of the state.

hence, for this reason the tax as the social phenomenon (instead of the legal form), undoubtedly, represents extremely great value for a science about the state.

within the limits of general-theoretical research of the tax as it is necessary for legal category to understand, that its carrying out in a separation from state studying is represented senseless and simply impossible. Dualistichesky communication of two these phenomena is shown that, on the one hand, the tax is an organic part of the state organisation of a society and exist out of this organisation cannot, and with another, the state already exist and furthermore to function without the tax also not in a condition.

«anybody still never doubted, - wrote in due time N.G.Chernyshevsky, - in inevitable communication of idea of the state with idea of taxes and taxes. Government forms can be extremely various, budget structure also, but always and everywhere the government had in
the order the budget, always it defined taxes and taxes, everywhere defined subjects of their expenditure» [45] .

However at carrying out of research such, it is necessary to mean, that the maintenance of any scientific category including the tax, is not in a statics, being display of the objective validity, it is subject to dialectic development just as the displayed object is subject to the same development and change.

so, for the thesis argument about definition of the tax as a science category about the state it is necessary to correlate the maintenance of a considered category with an object of science about the state. In this connection it would be desirable to notice specific line of the tax as the social phenomenon, consisting that on «an extent of long time some sciences were engaged in it: legal, economic, political, thus everyone did not consider as its«» [46] .

Actually anything surprising in the given situation is not present. The objective validity, even in that its part which appears as an object of research of social studies, represents not set of independently existing elements isolated from each other, and difficult, many-sided, interconnected and

vzaimoobuslovlennuju system of the public phenomena formed, changing and stopping in the course of the infinite dialectic movement.

exarticulation from this system of any concrete element of a public life and its subsequent display in a scientific category, in this case in a tax category as reflexion of an object of science about the state, demand not only uses of extremely thin methodological toolkit, but also certain flexibility of scientific thinking.

thereupon M.M.Alekseenko, characterising complexity and many-sided nature of the nature of the tax, marked: « On the one hand, the tax - one of the distribution elements, one of price components with which analysis, actually, the economic science also has begun. On the other hand, the establishment, distribution, collection and the tax use constitute one of state functions » [47] .

Hence, from here there is a question how in science categories about the state can find expressions of a similar sort of communication and oposredovanija?

V.O.Tenenbaum,« using methodological reception

the materialistic dialectics, consisting that the phenomenon or a subject, consisting in various and often inconsistent relations with all the rest, happens «by itself and another», solved it as follows: In categories of theory of state and law the basic categories of this science act "by itself", as those, whereas in categories and concepts of other social studies - "others" thanks to what transitions of the parties and sides of primordially legal phenomena reveal, and accordingly, and legal categories, in economy, a policy, culture, morals etc., their interdependence, communication » [48] .

« In legal categories the primordial legal phenomena act "by itself" because they reflect its basic properties, allowing to open its qualitative originality as public phenomenon, its essence, display forms, structure, features of appointment and functioning » [49] .

Agreeing as a whole with the methodological position of authors set forth above, nevertheless it is necessary to make a number of specifications concerning its applicability within the limits of the present research.

Definition of those or other categories in quality «» within the limits of one scientific knowledge and their definition by "others" in other sciences at all does not mean itself, that with reference to the purposes of the present research we can approve, that the tax as a scientific category is "by itself", for example, in branch jurisprudence - in the fiscal law, and "another" - in economy, or on the contrary, acts "by itself" in an economic science, and "another" - in the general theory of the state.

true the statement more likely is represented, that "by itself" or "another" can act not the category reflecting any phenomenon of the objective validity, and certain property of such category, its concrete part, the party or an element. So, for example, the tax will act "by itself" within the limits of an economic science in the event that we will consider it as «an element of the price or the tool of cost distribution and redistribution of incomes of the state» [50] , and "another" - when its same properties will be mentioned by jurisprudence. And on the contrary, the tax as the scientific category will be "by itself" in the tideway of the legal theory by its consideration as an element of the state organisation of a society and "another" - in case of illumination of its same feature by an economic science.

differently, the same social phenomenon, in this case the tax, can enter into a subject of various sciences and, accordingly, to be displayed in them kategorialnom the device. The another matter, which property, line or quality of such phenomenon are considered by a science as the direct subject and what is simply borrowed from an arsenal of adjacent scientific knowledge.

it is obvious, that for the present dissertational research we will consider those properties and the parties of the tax which enter into an object of science about the state and, accordingly, are reflexed in its categories.

however consideration of the tax from the point of view of its financial properties in a certain part is represented also necessary, even in spite of the fact that, at first sight, they have purely economic character. The tax analysis will allow to understand as such corner of sight better the power and people relation, volume of powers of the higher government, parities of the primary goals facing to the state, i.e. All themes of problems and questions which are solved traditionally by jurisprudence.

so, we will pass directly to the argument of a substantive provision of the given paragraph - the tax is a science category about the state.

as it has already been told, the scientific category is reflexion of an object of science in its certain part. Proceeding from it, it is necessary for us to define, which party and property of the tax as the phenomena of the objective validity, enter into a science subject domain about the state.

despite the discrimination to definition of a subject of the theory of the state and arising thereof various about it of representation of the scientists who are engaged in the given problematics, is available nevertheless more than the general in their positions, than especial, it is more than similarity, rather than distinctions. In particular, the majority of scientists recognise, that the given science deals with such parties and processes of a state-legal life, as «the general laws of occurrence, functioning and state developments» [51] . At the same time it is impossible to limit told a subject of a considered science for as wrote S.Monteske, «never it is necessary to settle a subject before, that already remains nothing on a share of the reader; Business not in forcing it to read, and in forcing it to think » [52] .

Proceeding from formulated above a conceptually-methodological message to tax definition as science categories about the state, we believe
necessary to consider it in three various problem areas having both retrospektivno-chronological, and actually appreciably-theoretical character:

- first, from the point of view of a problem of definition of a place and a role of the tax in the course of occurrence and state formation;

- secondly, from the point of view of influence of the tax on state functioning;

- in - the third, from the point of view of value of the tax in a context of development of the state.

in other words, it is necessary to dismember a subject Studying so that «to open possibility for deeper penetration into essence of an investigated subject, to reveal the new phenomena, relations and their laws» [53] .

However it is necessary to specify: in the given paragraph the problem on carrying out of research of actually such problem areas, a similar sort the analysis us is not put will be carried out within the limits of independent parts of dissertational research. The basic objective of this research consists in that, how much authentically and objectively the maintenance of a category "tax" reflexes in itself a science subject domain on the state in the plane necessary to us.

so, the problem of occurrence of the state is, on the one hand, one of the complicated questions of jurisprudence, and with another, the most significant and defining for all jurisprudence. The given circumstances explain that fact, that genesis of the state organisation of a society traditionally is in focus of attention of many researchers.

it is necessary to notice, that the most part of the scientists which is engaged in given area of the legal theory, pays known attention interesting
us to a problem - to definition of a place and a role of the tax in the course of occurrence and state formation.

M.N.Marchenko considers, that «throughout all history of development of the state especially taxes had great value. Originally they were necessary to contain only army, police and other compulsory bodies, and also machinery of state» [54] .

M.I.Abdullaev believes, that «introduction of the tax system, which basis were constituted by gathering from the population on the public authority maintenance, is one of intrinsic differences of the state organisation of a society from dogosudarstvennoj. The state establishes system of taxes and tax collections for formation of the state budget. Then it metes these means for various social needs, including for the maintenance of machinery of state which is occupied only by administrative activity, and also on the maintenance of socially not protected levels of population » [55] .

Resulted above opinion of scientists-jurists as a whole characterise the modern concept of research of a problem of the taxation within the limits of a question on an origin and formation of the state organisation of the society which sense consists in prezumirovanii interrelations and interdependence of taxes and state genesis.

However, in our opinion, at such approach ogranichenno only the attention is focused on the analysis of the tax or as a sign of the state intrinsic and inherent only in it, attaching to its thereby a certain methodological significance on which means probably to make identification of the state form of the organisation of a society, or is considered the tax from the point of view of its fiscal function, i.e. As a way of formation of treasury.

a similar sort of the statement, we believe, leave indifferently the whole layer of the serious theoretical problems concerning vzaimokorrespondirujushchegosja of influence public and, first of all, of state-legal institutes on questions of the taxation.

Differently, behind a subject of scientific researches there is an analysis of problems of influence of the taxation on a state-legal matter, definitions of interdependence of transformation of those or other state or public institutes and change in taxation questions.

P.Burde, investigating a problematics interesting us, also considers, that «the establishment of taxes (despite resistance of their payers) is connected by the relation of circular causality with development of the armed forces necessary for expansion or preservation of controllable territory and consequently, with possible gathering of taxes and taxes, but also and with compulsion introduction, to force them to pay» [56] . However further it is beyond habitual understanding of the given problem, saying, that «institutsionalizatsija tax system has grown out as a matter of fact of the internal war conducted by agents of the state, on purpose to break resistance of citizens which as those are found out mainly if not exclusively as those who should be taxed as tax bearers» [57] .

Opening the thesis set forth above, we come to conclusion, that in the course of occurrence and formation of the state the tax plays much more important role, rather than than simply source of material resources for public authority activity.

taxing someone or something, the state in an initial stage of the existence, characterised, as is known,
relative backwardness and weakness of machinery of state, shows for the first time such property as the internal sovereignty in the form of the fiscal sovereignty which is realised in the state exclusive right to alienate to own advantage a property part fiskaloobjazannyh persons, supporting this right institutsionalno the generated and legitimate violence turned in that society in which frameworks it and exists. Moreover, in the conditions of absence of complete representation about geography and topography the right to tax collection becomes the basic criterion for reference of this or that territory to number «» or "another's".

Besides, from our point of view, tax relations at the very beginning of genesis of the state organisation of a society were if and not unique, one of the basic politiko-legal communications of public authority and citizens. The state, not having other more perfect toolkit, defined the policy in relation to the persons who are under its jurisdiction, on means of taxes.

All social struggle and an alignment of forces in this or that state, the form of state and their transformation found indispensable image the reflexion in the tax and its elements. Assessing this or that social group to surtaxes or, on the contrary, releasing from its payment, establishing the differentiated rates concerning different categories of tax bearers, the state shows the social essence and generates strong vertical communications between payers, i.e. The citizens, and self. Similar sort vertical relations were the centre of all public relations in a society, moreover, they were a bearing skeleton of the state for the recognition from citizens of legitimacy of property claims of the power was, as a matter of fact, a recognition of the power. « So, at first armed resistance was considered not as insubordination to royal ordinances, and only as morally lawful protection of family property against taxation there,
where monarch did not recognise as fair and fatherlike », [58] i.e., Otherwise, did not recognise the state.

thus, not setting as the purpose completely to open an investigated problem as it will be made in the subsequent paragraphs of dissertational research, distinctly, in our opinion, have shown a role and value of the tax in the course of occurrence and formation of the state organisation of a society.

Having defined, that the tax takes the important place in the course of state formation, it is necessary to establish, that the required legal category reflects in itself a known part of a subject domain of the general theory of the state and accordingly is a category of the given science.

Following vysheoboznachennomu to a methodological message, we will pass to the analysis of value of the tax in the course of functioning and state development.

«the functional characteristic allows to consider the state from this point of view its versatile activity, and also to define level of efficiency and organisation of such activity, to consider the state in dynamics, since. The last is not the static phenomenon of the social validity, and opposite,« lives », operates as a special political organism, thus realising, carrying out those or other functions, i.e. Certain socially significant, purposeful activity» [59] .

So, what place in the course of functioning and development occupies the tax?

it is obvious, that influence of the tax on process of functioning and state development is not one-dimensional and is not reduced to any one factor, and represents complete system of co-operating elements.

First, taxes throughout all existence of the state organisation of a society are a source of replenishment of treasury, i.e. The centralised fund of the financial assets meted and redistributed for needs of public authority and for the decision of social problems. The variety of activity of the state induces it indefatigably to pursue the fiscal interest as without a due material basis public authority existence is simply impossible. Thereupon still D.Rikkardo approved in due time, that «taxes constitute that share of a product of the earth and work of the country which arrives in the government order» [60] .

In the modern world the democratic state urged to provide defence and safety, to protect the rights and freedom of citizens, to support social sphere, formation, to create favorable conditions for existence and society development. « All it, to a certain extent, is interfaced to expenses, therefore assumes corresponding financing which is carried out at the expense of the money resources accumulated as a result of payment of taxes [61] ».

K.Marx adhered to the Similar point of view also, believing, that« the tax is the parent breast feeding the government [62] ».

So, having defined with one of elements of system of factors on which means the tax influences process of functioning and state development, we name its fiscal factor, we will pass to a following stage of definition of a place of the taxation in an investigated subject domain of a science about the state.

« taxes are levied for a covering of expenses, but in some cases they are entered not only for fiscal reasons, and for realisation of those or other purposes of economic policy and the government 1 ».

Dividing vysheskazannuju a position, N.I.Matuzov and A.V.Malko too believe, that «the tax becomes the main method of a new control system, a universal regulator which is used not only in economic sphere, but also in social, legal, foreign policy IT more and more. And.» . [63] [64]

Of this year Pepeljaev also approves, that «tax influence gets social character more and more. Crystallisation of regulating function is observed, the accent on regulating properties of the tax» [65] increases.

as Acknowledgement one of official decisions of Federal Constitutional Court of Germany in whom it is established can serve the aforesaid, that «in a modern industrial society the tax it becomes inevitable the central operating tool of an active state economic and public policy, and the purpose of reception of incomes for financing of the general state problems, even in the form of the collateral purpose, quite often in general recedes into the background» [66] [67] .

Analyzing told, we will notice, that statements that the tax becomes the government tool only recently, are represented a little not exact. In the end of XIX century S.I.Ilovajsky noticed, that «in increasing frequency introduction of those or other taxes is dictated not only fiscal interests of the state, but also achievement of definite purposes in stimulation of economic growth, removal of social intensity, improvement of quality of a life of the population of the country» 3 .

So, in the light of the above-stated it is represented obvious, that the tax in the course of functioning and development of the state-organised society acts not only, and sometimes and it is not so much, as a source of formation of monetary funds, but also in the form of the effective tool of state regulation.

Tax relations, being by the nature vertical and connecting fiskaloobjazannyh persons and public authority, represent itself as conductors of this or that state policy.

it is necessary to consider as discriminating line of regulating property of the tax extremely wide sphere of its application, that, certainly, is an important point at definition of its place and a role in diverse activity of the state.

so, first of all the tax is used as the tool of regulation of economic sphere of ability to live of a society. On the vector such regulating influence can be as stimulating those or other economic processes, and called to brake growth, and sometimes and to bar undesirable to the state

the phenomena in economy.

thereupon A.S. Titov notices, that «it is possible to stimulate with taxes or, on the contrary, to limit business activity, and consequently, and development of those or other branches of enterprise activity; to create preconditions for decrease in production costs and the reference of private enterprises, for increase of competitiveness of the national enterprises in the world market. By means of taxes it is possible to spend protectionist economic policy or to provide freedom to the commodity market» [68] .

not less important the role of the tax and in regulation of social sphere is represented. A similar sort influence can be carried out in
various forms both various ways and means. For example, in social sphere the tax as the state regulation tool can influence demographic processes (the tax to bachelors and tax deductions for large families), increase of an educational level and medical maintenance of the population (tax exemption or lgotirovanie the specified kinds of activity), reduction of consumption of the hazardous to health goods (increase of excises on tobacco and alcohol) etc.

extremely important, in our opinion, value has the tax and as political toolkit. It is represented, that a similar sort political measurement of the tax exists at least in two concerning independent forms.

First, the tax can represent itself as means of achievement of a political end in social, economic and other not political spheres of ability to live of a society. Differently, the tax, displaying in the maintenance this or that element of a policy, can serve political ends in formal not political spheres. It is possible to carry the decision of a question on an establishment of proportional or static tax system to number of such strokes of policy on incomes of physical persons, introduction of the raised tax rates on superincomes of branch monopolies, cancellation or preservation of fiscal mechanisms on home market protection etc. Thereupon it is necessary to notice, that in the separate countries as, for example, «in the USA, the establishment of taxes in any other cases which are distinct from financing of the State expenditure, is forbidden by the law» [69] .

However, in our opinion, the given fact does not confute, and, on the contrary, in a certain part confirms - the tax has political measurement, since. On the one hand, under laws of formal logic the statement that the tax should not be used in any other purposes, except as
fiscal, says that it be used in such purposes can, and with another, fastening in the law of refusal of tax regulation in not the fiscal purposes (let and having purely declarative character) too in own way is reflexion of that political paradigm which exists in the countries with strongly pronounced market the approach to economy (for example, the USA).

Secondly, the tax can act directly as the tool of achievement of this or that political end. Speech here goes any more about the mediated influence of a policy on those or other processes laying out of a political plane, through the taxation, and «about direct use of the tax in political strike» [70] . So, «in domestic history the fact when in poslerevoljutsionnyj the period the taxation has got discrimination character under the relation is known To class enemies. In particular, collection of emergency taxes with imushchih groups of the population and a various sort of contributions » [71] was provided.

During this period taxes were, first of all,« the tool of neutralisation of the bourgeoisie, one of means of realisation and fastening of dictatorship of working class » [72] .

So, having considered process of functioning and state development through a prism of a problematics interesting us, we can draw an unequivocal conclusion that the tax occupies important, and sometimes and exclusive value in a considered cut of a social reality.

summing up to the research spent within the limits of the present paragraph, it is obviously possible to conclude, that in the tax as general-theoretical legal category finds the display a subject domain of the theory of the state.

the Partition of a subject of an investigated science on separate elements has distinctly shown, that the tax category covers all that variety of social processes which are traditionally studied by a science about the state. As a result we come to conclusion, that the tax as a social phenomenon takes exclusively important place in the course of formation, functioning and developments of the state organisation of a society, i.e. In that area of the objective validity which traditionally enters into a subject of studying of the theory of the state.

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A source: KRUPENIN GEORGE RUBENOVICH. it is state-LEGAL MECHANISM REALIZATIONS of TAX FUNCTION of the STATE. The DISSERTATION on competition of a scientific degree of the master of laws. Moscow - 2017. 2017

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