以税收为基础的指标作为俄罗斯地区收入不平等的衡量标准

IF 1 Q3 BUSINESS, FINANCE
A. Pugachev
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引用次数: 1

摘要

俄罗斯是世界主要经济体中最不平等的国家之一,其财富和收入不平等近年来急剧加剧。本研究旨在通过分析俄罗斯人均税收来描述单一个人所得税对收入不平等的影响及其区域特征。假设是,直到2021年,俄罗斯存在的所得税制度并没有帮助减少收入不平等,相反,加剧了收入不平等,这在地区层面上尤为明显。方法上主要采用浓度指数统计分析、时间序列分析、指数法和比较分析法。利用俄罗斯85个地区的数据,利用MS Excel中的分析工具包进行了计算。为了检验这一假设,我们计算了俄罗斯85个地区2006 - 2020年的7个指标:变异幅度、标准差、变异系数、基金十分位数比、分化十分位数比、基金五分位数比和基尼指数。在此期间,这些指标稳定地保持在较高水平,2008-2010年略有下降。从Rosstat计算的基尼指数动态来看,虽然地区收入差异没有明显变化,但收入不平等有下降的趋势,但地区不平等仍然很高。与个人所得税收入和地区政府综合预算的总体税收相比,货币收入和地区生产总值在俄罗斯各地区的分布更为均匀。研究结果证实了这一假设,并表明个人所得税作为税收制度的重要组成部分,加剧了俄罗斯地区的不平等状况。这些发现对政策制定者有用,有助于进一步研究税收工具及其减少或缓解不平等的潜力。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Taxation-Based Indicators as a Measure of Income Inequality in Russian Regions
Russia is one of the most unequal of the world’s major economies, with its wealth and income inequalities having drastically increased in recent years. This study aims to describe the influence of the flat personal income tax on income inequality in Russia and its regional characteristics by analyzing per capita tax revenues. The hypothesis is that the system of income taxation that existed in Russia until 2021 did not help reduce income inequality but on the contrary, exacerbated it, which is particularly evident on the regional level. Methodologically, the article relies on statistical analysis of concentration indices, time series analysis, index method, and comparative analysis. The calculations were made with the help of the Analysis ToolPack in MS Excel by using the data on 85 Russian regions. To test the hypothesis, 7 indicators were calculated: the range of variation, standard deviation, coefficient of variation, decile ratio of funds, decile ratio of differentiation, quintile ratio of funds, and the Gini index for 85 Russian regions for the period from 2006 to 2020. In the given period, these indicators remained steadily at a high level with a slight decrease in 2008–2010. Judging by the dynamics of the Gini index calculated by Rosstat, income inequality tended to decline although there were no significant changes in the regional differences in income while regional inequality also remained high. Monetary income and gross regional product are distributed more evenly across Russian regions in comparison with the personal income tax revenues and tax revenues in general of the regional governments’ consolidated budgets. The findings confirm the hypothesis and show that the personal income tax, which is an essential element of the tax system, exacerbated the situation of inequality in Russian regions. These findings can be of use to policy-makers and contribute to further research on taxation instruments and their potential to reduce or mitigate inequality.
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来源期刊
Journal of Tax Reform
Journal of Tax Reform BUSINESS, FINANCE-
CiteScore
1.40
自引率
50.00%
发文量
13
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