scholarly journals FOREIGN EXPERIENCE OF TAXATION OF CITIZENS INCOME AND POSSIBILITIES OF ITS APPLICATION IN RUSSIA

2020 ◽  
Vol 6 ◽  
pp. 479
Author(s):  
Elena Aleksandrova
Keyword(s):  
Comparative Analysis ◽  
Social Function ◽  
Personal Income ◽  
Income Taxation ◽  
Cost Of Living ◽  
Foreign Experience ◽  
Foreign Countries ◽  
The Social ◽  
Tax Deductions ◽  
The Cost

The goal of research is to develop recommendations for improving the mechanism of income taxation in Russia, taking into account the best foreign practices.The framework of studies was the monographic method and the method of comparative analysis of statistics and legislative documents of the financial authorities of Russia and leading foreign countries, as well as methods of modeling and generalization of the results.The necessity of strengthening the social function of income taxation is substantiated. A comparative analysis of modern taxation of personal income in Russia and abroad is carried out. As a result of the research, it was revealed that the main share of this tax is provided by taxing the incomes of the poorest segments of the population, which contradicts the principles of fair taxation.To improve the mechanism of taxation of incomes of Russian citizens, the experience of leading foreign countries in the application of a progressive scale, family taxation, the establishment of a tax-free minimum (allowance) and tax deductions was used. Particular attention is paid to introducing a tax-free minimum into the mechanism for applying standard deductions taking into account the cost of living. 

scholarly journals VECTOR MODIFICATION OF MODERN SOCIAL STATE

2018 ◽  
Vol 6 (3) ◽  
pp. 16-20
Author(s):  
Константин Сигалов ◽  
Konstantin Sigalov ◽  
Ольга Родионова ◽  
Olga Rodionova
Keyword(s):  
Social Policy ◽  
Economic Crisis ◽  
Social Systems ◽  
Social Function ◽  
The State ◽  
Present Stage ◽  
Social State ◽  
Foreign Experience ◽  
The Social

In article features of the present stage in development of the social state are investigated, the main reasons which crammed many modern states are established to reconsider priorities in the social policy and also foreign experience of those states which, despite an economic crisis, could keep stable social systems is analyzed. Authors of article propose measures which could promote increase in efficiency of social function of the state in Russia at the present stage.

ISSUES OF IMPROVEMENT OF INCOME TAXATION OF INDIVIDUALS

2020 ◽  
pp. 105-108
Author(s):  
R.I. Shumyatsky ◽  
Keyword(s):  
Personal Income ◽  
Income Taxation ◽  
Progressive Taxation ◽  
Tax Deductions ◽  
Taxation System ◽  
Personal Incomes ◽  
Budget System

The article analyzes the role and place of taxes on personal income in the formation of the budget system of Russia. Attention is paid to individual elements of the irrationality of the taxation system of personal income. Some problematic aspects in the system of tax deductions are revealed. Measures have been developed to improve the taxation of personal income. The concept of a ‘smooth-step’ progressive taxation of personal incomes is proposed.

scholarly journals FACTORING AS THE FORM OF TRGOVLY FINANCING: ANALYSIS OF RUSSIAN AND FOREIGN EXPERIENCE

2018 ◽  
pp. 4-7
Author(s):  
A. A. Bayrachnaya ◽  
M. A. Bayrachnaya
Keyword(s):  
Comparative Analysis ◽  
Financial Institutions ◽  
Resource Availability ◽  
Western Europe ◽  
Economic Factors ◽  
Foreign Experience ◽  
Financial Products ◽  
Russian Economy ◽  
Foreign Countries ◽  
Trade Turnover

The article analyzes the peculiarities of factoring application in Russia and in foreign countries. In Russia factoring only recently began to develop actively and enjoy popularity among the organizations carrying out the activity in trade. With regard to foreign experience, the use of factoring is growing rapidly in Western Europe, USA and Asia. Also in this paper the dynamics of factoring services in Russia for the period of 2010-2017 is analyzed. Studies show a decrease in factoring services, due to the fall in consumer demand, which forced companies to reduce production volumes, which led to a decrease in trade turnover. On the basis of comparative analysis of Russian and foreign experience the main problems of factoring application in trade in Russian conditions are revealed: imperfection of regulatory framework, instability of Russian economy, unfavorable financial and investment situation in the markets of financial products. Despite the problems and shortcomings of this financial instrument, it has prospects for development, which are associated with the stabilization of external economic factors, the exchange rate and increasing the resource availability of financial institutions.

scholarly journals SOCIALLY ORIENTED BUSINESS AS A TOOL OF ANTI-CRISIS DEVELOPMENT OF TERRITORIES

2020 ◽  
Author(s):  
Anna Romanovska ◽  
◽  
Viktoriia Velychko ◽  
Keyword(s):  
Social Responsibility ◽  
Business Strategy ◽  
Social Enterprises ◽  
Socially Responsible ◽  
Foreign Experience ◽  
Foreign Companies ◽  
Responsible Behavior ◽  
Foreign Countries ◽  
The Social ◽  
State And Society

The article deals with the origins and formation processes of social responsibility in business. The social concepts of businesses and households cooperation are analyzed. The author clarifies the nature and peculiarities of the application of the concepts of economic responsibility, basic business strategy, duties and stakeholders in foreign countries. The analysis of foreign experience of development of social enterprises is given. Perspective directions of development of socially oriented enterprises are considered. The specific features of these concepts application in foreign companies with regard to the conditions of development in Ukraine are studied. Implementation directions of certain provisions of the following concepts in the domestic realities are offered. Essence and directions of introduction of socially responsible business are analysed in the article, the analysis of advantages and defects is conducted from socially responsible behavior of companies as for them so for the state and society.

scholarly journals Property tax deductions and fairness of personal income taxation

2018 ◽  
Vol 21 (9) ◽  
pp. 1100-1112 ◽  
Author(s):  
N.P. Mel'nikova ◽  
◽  
A.V. Tikhonova ◽  
Keyword(s):  
Property Tax ◽  
Personal Income ◽  
Income Taxation ◽  
Tax Deductions ◽  
Personal Income Taxation

scholarly journals The Theoretical Aspects of the Functioning of the System of Personal Income Taxation

2020 ◽  
Vol 12 (515) ◽  
pp. 389-394
Author(s):  
H. P. H. P. ◽  
Keyword(s):  
Income Tax ◽  
The State ◽  
Personal Income ◽  
Income Taxation ◽  
Tax Burden ◽  
Fiscal Pressure ◽  
The Cost ◽  
Taxation System ◽  
Tax Payers ◽  
Personal Income Taxation

The publication outlines theoretical aspects of the system of personal income taxation and determines that individuals and the tax agent are the paramount actors in certain synergistic relations of the institutional system elements. The state of formation of the revenue part of the Consolidated Budget of Ukraine was researched. Monitoring the formation of the revenue part of the consolidated budget is a set of methods for identifying and assessing the causes and signs that may lead to an increase in the tax culture of personal income tax payers and, at the same time, to increase the revenue part of the budget. The study of the structure of the tax determined that income in the form of wages and income tax, which is paid by the tax agent on income in the form of wages, dominate with great advantage and indicate the urgency of changing the policy of the State and in the minds of taxpayers oward their diversification. The fiscal pressure of income tax on taxpayers is analyzed. The tax burden should also take into account the cost of social benefits received, and therefore local self-government bodies should have information on the amount of taxes paid by one person or one employee and their dynamics in the future. A forecast of the tax burden on payment of tax to local budgets is carried out. It is proved that local self-government bodies should have not only a sufficiently predicted, but also an ever-growing amount of income tax, which requires urgent reform of the current taxation system. Ways to improve the system of personal income taxation are proposed. The author singles out the main stages of the strategy for reforming the personal income taxation system and the strategic goal: obtaining maximum revenues to the budget with an acceptable tax burden on the taxpayer. A set of factors of influence and differences between the taxation system of Ukraine and those established in other countries is formed.

On increasing the degree of progressiveness of the income tax in Russia

2021 ◽  
pp. 74-82
Author(s):  
Mels Pavlovich Tskhovrebov
Keyword(s):  
Income Tax ◽  
Integrated Approach ◽  
Social Function ◽  
Regulatory Function ◽  
Lower Income ◽  
Tax Legislation ◽  
The Social ◽  
Tax Deductions ◽  
The Difference

Income tax fulfills not only fiscal, but also social and regulatory function in the economy. Currently, the main burden of paying income tax in Russia is borne by workers with low and middle incomes. In order to increase the social function of the income tax, it is necessary to continue reforming it in order to achieve greater progressiveness. The overall progressiveness of income tax depends on the structure of all tax categories, exemptions and deductions, and not only on the difference between the maximum and minimum rates. As shown in the article, Russian tax legislation does not provide for a lower income threshold that is exempt from income tax, and the amount of tax deductions for children does not provide meaningful support to families. When changing the parameters of income tax, an integrated approach is important, taking into account the possible consequences in the form of a drop in income of regions especially sensitive to this type of tax.

scholarly journals Development of Taxation of Income of Individuals in the Russian Federation Based on Foreign Experience

2020 ◽  
Vol 20 (4) ◽  
pp. 412-421
Author(s):  
Alexandra O. Ryndina ◽  
◽  
Maria S. Zhverantseva ◽  
Tatiana E. Totikova ◽  
◽  
...  
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
The United States ◽  
Personal Income ◽  
Income Taxation ◽  
Personal Income Tax ◽  
Social Significance ◽  
Foreign Experience ◽  
The Russian Federation ◽  
The Common

Introduction. The issue of reforming the taxation of personal income has not left the agenda in recent decades. The importance of solving this issue is determined by the high economic and social significance of personal income tax and its impact on the labor market and consumption. Theoretical analysis. The article analyzes the statistics of the Federal Tax Service on income tax on physical incomes in the budget system of the country, identifies and substantiates the problems of income taxation in the Russian Federation. Discussion of results. A study of the characteristics of income taxation in the United States, Norway and Sweden revealed the common features and differences in the principles of constructing a system of income taxation in the studied countries and the Russian Federation. The analysis made it possible to substantiate measures to improve the system of income taxation of the Russian Federation based on foreign experience and evaluate the expected effect of some measures.

scholarly journals Issues Of Introduction Of The Probation Institute Instead Of Penalties Not Related To Deprivation Of Liberty

2020 ◽  
Vol 02 (11) ◽  
pp. 108-113
Author(s):  
Palvanov Izzat Turaevich ◽  
Keyword(s):  
Comparative Analysis ◽  
Prison Sentence ◽  
Criminal Punishment ◽  
Foreign Experience ◽  
Legal Relationship ◽  
Foreign Countries ◽  
The Republic ◽  
Theoretical Issues

This article is aimed at covering foreign experience in the introduction of probation and testing institutions as an alternative in the criminal punishment system, and at the same time to investigate the theoretical issues of this criminal legal relationship. In his research, the author emphasized mainly the issues of the use of probation and probation as an alternative instead of the prison sentence, and gave a comparative analysis of the practice of the Republic of Uzbekistan and foreign countries in this field and substantiated conclusions and significant proposals.

scholarly journals DAMPAK PEMBUANGAN LIMBAH BAHAN BERBAHAYA DAN BERACUN (B3) TERHADAP KESEJAHTERAAN SOSIAL MASYARAKAT DESA LAKARDOWO KABUPATEN MOJOKERTO

2021 ◽  
Vol 2 (1) ◽  
pp. 191
Author(s):  
Yoelanda Ananta Dhevi Wardani ◽  
Muhammad Rusli ◽  
Ambo Upe
Keyword(s):  
Data Collection ◽  
Social Welfare ◽  
Agricultural Land ◽  
Toxic Waste ◽  
Well Water ◽  
Clean Water ◽  
Cost Of Living ◽  
The Social ◽  
The Cost ◽  
The Impact

The research aims to determine the impact of hazardous and toxic waste substances (B3) disposal toward the social welfare in Lakardowo village Mojokerto. The type of this research is descriptive qualitative. The data collection that used is by observation, interview and documentation with 10 people in Lakardowo village. The result of this research is the impact of hazardous and toxic waste substances (B3) disposal toward social welfarestarting from material, social and spiritual, such as reducing the income that hit the majority society as a farmer in Lakardowo village which feel the damage in their agricultural land and increasing the cost of living for clean water. The emerge of Dermatitis or itchy disease that mostly attacks children body as a result of using well water or water sources in Lakardowo village. The rise of conflict between two camps in the society that causing the reduce of spiritual activities and also customs, which make the social welfare in Lakardowo village unfulfilled.

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