PROGRESSIVE TAXATION OF PERSONAL INCOME AS A FAIR REGULATOR OF SOCIO-ECONOMIC DEVELOPMENT OF THE COUNTRY

2018 ◽  
Author(s):  
D.S. Bukreieva ◽  
V.I. Sitkovs’ka
Keyword(s):  
Economic Development ◽  
Personal Income ◽  
Progressive Taxation ◽  
Socio Economic Development

scholarly journals The Mechanism of Action and Social Fairness of Changes Related to the Personal Income Tax

Taxes ◽  
2021 ◽  
Vol 1 ◽  
pp. 20-25
Author(s):  
Elena S. Osipova ◽  
Keyword(s):  
Economic Development ◽  
Social Justice ◽  
Mechanism Of Action ◽  
Income Tax ◽  
Scientific Community ◽  
Personal Income ◽  
Living Standards ◽  
Personal Income Tax ◽  
Progressive Taxation

Since 2001, Russia has introduced a flat scale of taxation of personal income, which for twenty years has been causing discussions in the scientific community and society. The proportional taxation of wages does not take into account the differentiation in incomes of various strata of the population and does not meet the principle of social justice. However, the difficulties of economic development have led to the need to introduce an additional rate on income of individuals, which is presented as progressive taxation. The article examines the situation with the differentiation of the population in terms of living standards in Russia and the compliance of innovations with a progressive approach.

scholarly journals INDIVIDUAL INCOME TAX - AS AN INDICATOR OF SOCIO-ECONOMIC DEVELOPMENT OF REGIONS

2020 ◽  
Vol 8 (2) ◽  
pp. 21-25
Author(s):  
Sergei Simonov ◽  
Margarita Alexandrova ◽  
Olga Yutkina
Keyword(s):  
Economic Development ◽  
Russian Federation ◽  
Income Tax ◽  
Comprehensive Analysis ◽  
Personal Income ◽  
Personal Income Tax ◽  
State Budget ◽  
Tax Revenues ◽  
Socio Economic Development ◽  
The Russian Federation

The article provides a comprehensive analysis of the structure and composition of taxes levied on the territory of Russia from individuals and on this basis it is concluded that personal income tax is the main tax paid by the population of the Russian Federation to the state budget. The study and comparison of the population and the level of their average wages with the volume of personal income tax revenues made it possible to establish a direct relationship between the growth of tax revenues and the level of socio-economic development of the regions. In the course of the study, the main problems of taxation of individuals were identified and promising directions for improving the collection of tax on personal income in the territory of the Russian Federation were proposed.

Social Recourses of the Population under Conditions of Losing Economic Stability

2015 ◽  
pp. 86-99 ◽  
Author(s):  
E. Avraamova ◽  
T. Maleva
Keyword(s):  
Economic Development ◽  
Social Policy ◽  
Social Development ◽  
Safety Margin ◽  
Economic Stability ◽  
Socio Economic Development ◽  
Development Stability ◽  
Made In

The loss of country’s socio-economic development stability puts on the agenda the problem of finding solutions contributing to the maintenance of Russian households’ welfare. The authors believe that these solutions lie in the broader area than applying various instruments of monetary support. The most effective solutions are related to the actualization of own resources of households that can act as a safety margin as well as a source of social development. The attempt to evaluate the households’ resource provision and highlight the significance of each resource enabling or creating barriers to the growth of households’ welfare is made in this article. On the basis of received conclusions social policy areas directed at preserving or enhancing the welfare are defined.

Sociostructural Aspects of Socio-Economic Development:The role of Economic approach

2014 ◽  
pp. 86-105
Author(s):  
M. Shabanova
Keyword(s):  
Economic Development ◽  
Structural Factors ◽  
Economic Approach ◽  
Economic Agents ◽  
Socio Economic Development

The author discusses the importance of studying socio-structural factors of socio-economic development through a broader application of the economic approach. The resources of status positions of economic agents are in the spotlight. A possible platform for interdisciplinary interactions is proposed which allows to increase the contribution of both economics and sociology in improving governance at all levels.

Russia’s Development Strategy: Guidelines and Restrictions

2008 ◽  
pp. 119-130 ◽  
Author(s):  
V. Senchagov
Keyword(s):  
Economic Development ◽  
Development Strategy ◽  
Conceptual Basis ◽  
The Core ◽  
Economic Development Strategy ◽  
Socio Economic Development ◽  
Rates Of Growth

The core of Russia’s long-term socio-economic development strategy is represented by its conceptual basis. Having considered debating points about the essence and priority of the strategy, the author analyzes the logic and stages of its development as well as possibilities, restrictions and risks of high GDP rates of growth.

Structuralism as a Pamphlet (On the Book by E. Reinert “How Rich CountriesGot Rich... And Why Poor Countries Stay Poor”. 2nd ed.)

2014 ◽  
pp. 147-153
Author(s):  
P. Orekhovsky
Keyword(s):  
Economic Theory ◽  
Economic Development ◽  
Structural Analysis ◽  
Increasing Returns ◽  
The Other ◽  
Static Theory ◽  
Poor Countries ◽  
Historical School ◽  
Socio Economic Development ◽  
The Relationship

The review outlines the connection between E. Reinert’s book and the tradition of structural analysis. The latter allows for the heterogeneity of industries and sectors of the economy, as well as for the effects of increasing and decreasing returns. Unlike the static theory of international trade inherited from the Ricardian analysis of comparative advantage, this approach helps identify the relationship between trade, production, income and population growth. Reinert rehabilitates the “other canon” of economic theory associated with the mercantilist tradition, F. Liszt and the German historical school, as well as a reconside ration of A. Marshall’s analysis of increasing returns. Empirical illustrations given in the book reveal clear parallels with the path of Russian socio-economic development in the last twenty years.

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