The Comparative Analysis of the Legal Principles of Income Tax in German and Azerbaijan Taxation Systems and Application of Unified Tax Principles

Abstract

In this article, an extended description of principles of German and Azerbaijani income tax law had been given by author. Moreover, author raises issues about the functional impact of principles for the general system of taxation in both countries, as well as their correlation level with each other through the prism of comparative law. Furthermore, in addition to main research question, the author analyzes the role of common tax law principles in modern international tax law system and their possible influence on taxation procedure.