Opportunities for Raising Incomes of Low-Income Groups in Russia Using Tax Regulations

E. V. Ordynskaya and M. V. Cherkovets ()
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E. V. Ordynskaya: Institute of Economic Forecasting, Russian Academy of Sciences
M. V. Cherkovets: Institute of Economic Forecasting, Russian Academy of Sciences

Studies on Russian Economic Development, 2023, vol. 34, issue 4, 516-526

Abstract: Abstract— Tax revenues are one of the main sources of income for the state budget system. In addition, taxes act as one of the most effective tools that affect the level of income of enterprises and the population. Among the most urgent and pressing issues in this area are the problems associated with the increase in income of low-income population groups. These problems are studied by many Russian and foreign researchers. However, they have not yet received a universal solution. The authors consider the possibilities of using tax instruments, in particular, the progressive scale of taxation on personal income, to ensure income growth of the least affluent part of the population, as well as to reduce inequality.

Keywords: household incomes and expenses; personal income tax; tax burden; tax reform; progressive taxation (search for similar items in EconPapers)
Date: 2023
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DOI: 10.1134/S1075700723040111

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