ДАЮ 1. The principle of taxation rationality, efficiency and justice. 2. Such principles from the objectives which taxes must serve. 3. This principle is to the classic norms of certainty, convenience and economic viability. 4. The second interpretation (relative sufficiency) to the fulfilment of this principle. 5. An increase in the tax burden public demand. 6. The tax system should not the decisions of economic agents. 7.All citizens must in the same way to the maintenance of public expenditure.