Main Article Content
The paper analyzed the development stages in the taxation of the income of natural persons in the Republic of North Macedonia through the prism of their compliance with the theoretical approaches in regulating the matter of income taxation. For this purpose, the initial stage of this research was the review of the impact of frequent amendments to the regulatory framework (relevant legislation) on the realization of the principles of vertical and horizontal justice. In the analysis of the normative-legal framework, the primary focus was the regulation’s influence on the realization of the principle of justice in taxation in the legal system of the Republic of North Macedonia (RNM). Additionally, the teleological method was used to identify the level of realization of the goals and functions of the RNM tax system. In that context, the effects of income taxation on the redistributive function were analyzed. The basic hypothesis from which the paper starts is that the frequent changes and modifications in income taxation concepts resulted in violating social-political principles in taxation. The research results indicate an inconsistency in the development of the system of income taxation of natural persons in RNM, which leads to a violation of the vertical and horizontal justice and the redistributive function of the income tax.
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