Tax, monetary and social effects of regulation of investment activity of citizens in Russia

A. Pugachev, Svetlana Evgen'evna Ryabinina
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引用次数: 1

Abstract

The investment resources of the population in Russia have a high potential from the standpoint of ensuring sustainable economic growth. Stimulation of investment activity of the population occurs with the help of various instruments, among which tax incentives have a significant place. The implementation of tax instruments to stimulate investment activity of the population should be carried out taking into account both tax and monetary, as well as social effects, since the economic spiral of such incentives leads not only to an increase in the growth rates and incomes of investors, but also affects the monetary inequality of citizens. The subject of the study is the socio-economic relations between the state and taxpayers regarding tax incentives for investment activity of citizens and the effects of this incentive. В  The study assessed the tax, monetary and social effects of the current system of tax incentives for investment activity of citizens. It is proved that the investment potential of citizens in the Russian economy is realized rather poorly. Tax incentives are one of the instruments of state stimulation of investment activity of citizens. The personal income tax investment deduction in the amount of funds deposited to an individual investment account is one of such instruments. The shortcomings of the regulation of individual investment accounts in Russia are revealed both from the standpoint of the incentive mechanism itself and the impact of tax deduction on the monetary inequality of citizens. Proposals have been formed to eliminate shortcomings.
对俄罗斯公民投资活动进行监管的税收、货币和社会影响
从确保可持续经济增长的角度来看,俄罗斯人口的投资资源具有很高的潜力。在各种工具的帮助下,人们的投资活动得到了刺激,其中税收优惠占有重要地位。在执行税收工具以刺激人口的投资活动时,应考虑到税收和货币以及社会影响,因为这种奖励的经济螺旋不仅导致增长率和投资者收入的增加,而且还影响到公民的货币不平等。本研究的主题是国家和纳税人之间关于公民投资活动的税收优惠和这种优惠的影响的社会经济关系。В该研究评估了现行税收激励制度对公民投资活动的税收、货币和社会影响。事实证明,公民在俄罗斯经济中的投资潜力尚未得到充分发挥。税收优惠是国家刺激公民投资活动的手段之一。在个人投资账户的存款金额中扣除个人所得税投资就是这样一种工具。从激励机制本身和税收减免对公民货币不平等的影响两方面揭示了俄罗斯个人投资账户监管的不足。已经提出了消除缺点的建议。
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