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In modern times, paying taxes is deemed an indisputable fact. However, the development of the fiscal state has not abolished disputes over taxation nature and its fairness. While it is generally agreed that taxes should be paid, there is still an issue regarding how high tax rates should be. The key issue is to determine the critical shifting point for taxation targets: from settling public expenditures to confiscation of an individualВ’s property and, potentially, the punitive role of tax. The problem should be a...