Theoretical aspects of tax fairness

The subject of the research is approaches to ensuring tax fairness. The purpose of the work is to determine the role of stakeholders in observing the principle of fair taxation. The scientific novelty of the study is to establish a hierarchy of stakeholders in ensuring the fairness of taxation. The information base of the research was scientific publications by foreign and Russian authors, materials from official sources. Due to the fact that the tax system, being the main instrument of income redistribution in the economy, must be understandable and fair to all taxpayers, the article examines approaches to ensuring tax fairness in a historical context. Domestic and foreign experiences are summarized, and the basic principles of equity are highlighted: vertical, horizontal, and exchange. It has been established that stakeholders in ensuring the fairness of taxation are business entities that are directly or indirectly involved in the taxation process and have a certain interest in it: international organizations; government agencies; the public; taxpayers, etc. Conclusions are drawn about the impact of stakeholders on ensuring tax fairness, depending on the levels of micro, meso, macro and global impact.