Value orientations of modern taxation

A comprehensive overview and understanding of modern taxation inevitably imply identifying the basic values towards which it is oriented. The noticeable dynamics of social relations, the rise of digital technologies, the complex international-economic, international-political and civilizational phenomenology of today's world make taxation an area of considerable intertwining of numerous interests. Those interests promote different values and it is uncertain which of them will prevail in a mutual confrontation. The paper advocates the position that the value orientations of taxation of the 2020's, in addition to mere factual appearance, contain in their essence, not always easily discernible, determinations of more permanent validity in terms of modelling a different appearance of taxation in the future and, ultimately, reaching a certain social transformation. Every age is a new "trap", and in that context, the importance of responsible profiling of social priorities in the tax sphere in current conditions should not be neglected. Taxation has a strong impact on individuals, social groups and relationships established between them and should be constantly in the function of maintaining social order and realizing a humane vision of the development of society.