{"title":"俄罗斯的所得税改革","authors":"E. E. Agafonova","doi":"10.33979/2073-7424-2022-364-5-50-56","DOIUrl":null,"url":null,"abstract":"The social orientation and economic significance of income tax gives it a special place in the tax system of the state. Throughout its existence, income taxation has been in constant reform, including in terms of the tax rate. The article provides a periodization of the application of progressive and proportional tax rates in Russia from 1812 to 2021. The modern stage, which is marked by a gradual transition to a progressive tax rate on personal income, is covered in detail. Changes in the direction of raising the tax rate, undertaken in Russia from 2021, will affect only a small share of the country's population so far. However, the initiated reform may lead to a more significant and tangible transformation of the tax rate for taxpayers in the future.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"2 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"INCOME TAX REFORM IN RUSSIA\",\"authors\":\"E. E. Agafonova\",\"doi\":\"10.33979/2073-7424-2022-364-5-50-56\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The social orientation and economic significance of income tax gives it a special place in the tax system of the state. Throughout its existence, income taxation has been in constant reform, including in terms of the tax rate. The article provides a periodization of the application of progressive and proportional tax rates in Russia from 1812 to 2021. The modern stage, which is marked by a gradual transition to a progressive tax rate on personal income, is covered in detail. Changes in the direction of raising the tax rate, undertaken in Russia from 2021, will affect only a small share of the country's population so far. However, the initiated reform may lead to a more significant and tangible transformation of the tax rate for taxpayers in the future.\",\"PeriodicalId\":375609,\"journal\":{\"name\":\"Economic Science and Humanities\",\"volume\":\"2 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1900-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Economic Science and Humanities\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.33979/2073-7424-2022-364-5-50-56\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Economic Science and Humanities","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.33979/2073-7424-2022-364-5-50-56","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The social orientation and economic significance of income tax gives it a special place in the tax system of the state. Throughout its existence, income taxation has been in constant reform, including in terms of the tax rate. The article provides a periodization of the application of progressive and proportional tax rates in Russia from 1812 to 2021. The modern stage, which is marked by a gradual transition to a progressive tax rate on personal income, is covered in detail. Changes in the direction of raising the tax rate, undertaken in Russia from 2021, will affect only a small share of the country's population so far. However, the initiated reform may lead to a more significant and tangible transformation of the tax rate for taxpayers in the future.
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