一首新方式的老歌:关于个人所得税的递进

Q3 Economics, Econometrics and Finance
M. M. Yumaev
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引用次数: 0

摘要

个人收入的比例税和累进税之间的选择以及与这些方法相关的公平税收原则的评估问题伴随着世界税收政策数百年的历史,这是研究的相关性,是俄罗斯和外国科学家讨论的主题。本研究的目的是在考虑公平征税原则的情况下,发展对俄罗斯人口收入征税的想法。这项研究的理论目标包括分析所选择的征税方法的有效性,以及分析累进征税方法,累进征税方法允许通过税率的累进和适当的税收减免制度公平地重新分配收入。这项研究的实际目标是研究所得税方法对预算收入和人口收入形成的影响,评估收入的“影子”财政潜力,确定减税的需求水平和重要性。研究结果科学地证明,比例税和弱累进税违背了纵向公平原则,导致收入提取的隐性累进,对资本外流没有明显的积极作用,并与保险费一起影响潜在税基的规模。本研究的现实意义在于通过差别化的税收减免、加强家庭和婚姻制度的税收机制以及扩大税基,为个人所得税的方法论发展提出具体建议。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
An Old song in a New Way: About the Progression in the Personal Income Tax
The issues of choosing between proportional and progressive taxation of personal income and assessment of the principle of fair taxation in relation to these methods accompany the centuries-old history of world tax policy, which is the relevance of the research, being the subject of discussions of Russian and foreign scientists. The purpose of the study is to develop the idea of taxation of income of the population in Russia, taking into account the principle of fair taxation. The theoretical objectives of the study include an analysis of the validity of the method of taxation chosen, as well as an analysis of the progressive method of taxation, which allows for a fair redistribution of income through the progression of rates and an adequate system of tax deductions. The practical objectives of the study are to study the influence of income taxation methods on the formation of budget revenues and incomes of the population, to assess the “shadow” fiscal potential of income, to determine the level of demand and significance of tax deductions. As a result of the research, it has been scientifically proven that proportional taxation and weak progression discredit the principle of vertical equity, lead to a hidden progression in the withdrawal of income, have no obvious positive effect on capital outflow and, in combination with insurance premiums, affect the size of the potential tax base. The practical significance of the study is to develop concrete proposals for the methodological development of personal income tax through differentiated tax deductions, tax mechanisms for strengthening the institution of family and marriage, and the expansion of the tax base.
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来源期刊
Finance: Theory and Practice
Finance: Theory and Practice Economics, Econometrics and Finance-Economics, Econometrics and Finance (miscellaneous)
CiteScore
1.30
自引率
0.00%
发文量
84
审稿时长
8 weeks
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