The genesis of the social function of taxes

Abstract

The article is devoted to the substantiation of the existence of the social function of taxes. The relevance of the study is based on the fact that taxes levied on individuals should be simultaneously elements of the tax and social policy. The social function is identified, as a rule, only with the redistribution of income between rich and poor citizens. The study reveals other aspects of the social impact of taxes. The author not only gives a definition of the social function of the tax, but also reveals the mechanism of its implementation in foreign practice. In the course of the research, general methods of cognition and private scientific methods of cognition (tabular and graphical method) were used.