On the Issue of Progressive or Proportional Taxation of Personal Incomes
| Autor: | D. G. Chernik |
|---|---|
| Jazyk: | ruština |
| Rok vydání: | 2018 |
| Předmět: |
insurance payments
Public economics lcsh:HB71-74 media_common.quotation_subject lcsh:Economics as a science Social justice proportional tax social tax Personal income Order (exchange) Scale (social sciences) personal incomes Progressive tax progressive tax Personal income tax Economics economic reform social justice personal income tax Welfare Proportional tax media_common |
| Zdroj: | Экономика. Налоги. Право, Vol 11, Iss 3, Pp 114-120 (2018) |
| ISSN: | 2619-1474 |
| Popis: | The subject of the research is the procedure for personal income taxation. The purpose of the workwas to determine which personal taxation regime is more justified: progressive or proportional. The paperprovides the reasons for the transition from the progressive to the proportional tax. The risks and possibilities of transition to the progressive scale are analyzed. It is concluded that in order to achieve social justice and improve the welfare of the majority of peoplerather thana very small part of them, it is necessary to adopt a set of economic, fiscal and administrative measures aimed at solving a single task — ensuring the social and economic development of Russia. Discrete measures, such as the introduction of the progressive personal income tax will not lead to desired results. Moreover, the progressive tax cannot be introduced unlessit is ruled by law that large spendings of citizens must correspond to their incomes. |
| Databáze: | OpenAIRE |
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