Прогрессивное налогообложение как инструмент обеспечения стабильности бюджетной системы

Вахтина М.А.
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Вахтина М.А.: Поволжский государственный университет сервиса

Actual Problems of Economics and Law Актуальные проблемы экономики и права, 2016, issue 2, 68-79

Abstract: Objective: to consider the alternative additional sources of income of the state budget in the framework of the action plan of the Russian government to provide socio-economic stability of the country in 2016. Methods: comparative and dynamic analysis, classification and typology, description and measurements, including using the tools of institutional Economics, the data were interpreted using tables. Results: it is shown, that due to the lack of financial resources, the government has to make unpopular decisions that reduce the level of social support of the population for the near future. The adopted laws stipulating the principles of address character and needs when providing regional measures of social support, increase the risks of poverty and inequality. The analysis has been made of the ranking position of Russia and member countries of the Organization for Economic Cooperation and Development in terms of GDP per capita, human development index, and quality of life index. The article grounds the need for institutional change to facilitate transition to progressive taxation and redistribution of the tax burden from the poor and middle classes to the super rich. The flat personal income tax rate has not led to the desired results of growing tax revenues in the budget. Russia is still among the top ten states with the largest tax evasion losses. The weak redistributive mechanisms, including a flat scale of personal income tax, regressive social security contributions and low property taxes lead to stagnation, inequality, underfunding of education and health. Scientific novelty: the article grounded the necessity to introduce elements of progressive taxation in the system of income and property taxes in order to financially provide the needs of the budget sphere while the budget inflow is being reduced. The novelty is in the complex and detailed estimation of institutional problems of the modern taxation system and their influence on the budget possibilities of Russia and its regions. The estimation is carried out from the viewpoint of the influence of taxation policy on the living standards and social inequality, which is based on comparison in the global aspect.. Practical significance: the proposed measures on transition to a progressive scale of personal income tax, property and land taxes, increase of taxes on luxury goods consumption, with simultaneous action on de-offshorization of income can increase tax revenues in budgets of various levels, and will contribute to the achievement of social justice in taxation.

Keywords: ЭКОНОМИКА И УПРАВЛЕНИЕ НАРОДНЫМ ХОЗЯЙСТВОМ; СОЦИАЛЬНЫЙ ИНСТИТУТ; АНТИКРИЗИСНАЯ ПРОГРАММА ПРАВИТЕЛЬСТВА; НЕРАВЕНСТВО; СОЦИАЛЬНАЯ СПРАВЕДЛИВОСТЬ; ПРОГРЕССИВНОЕ НАЛОГООБЛОЖЕНИЕ; ДИФФЕРЕНЦИАЦИЯ ДОХОДОВ; ECONOMICS AND NATIONAL ECONOMY MANAGEMENT; SOCIAL INSTITUTION; ANTI-CRISIS PROGRAM OF THE GOVERNMENT; INEQUALITY; SOCIAL JUSTICE; PROGRESSIVE TAXATION; INCOME DIFFERENTIATION (search for similar items in EconPapers)
Date: 2016
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