Debatable Aspects of Progressive Taxation of Individual Incomes in Russia

The present research deals with debatable aspects connected with introduction of progressive taxation of individual incomes in this country. In spite of the fact that in 2021 an attempt was made to introduce the progressive scale on income tax, different political parties put forward their own appro...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	A. P. Garnov, M. M. Levkevich
Formato:	article
Lenguaje:	RU
Publicado:	Plekhanov Russian University of Economics 2021
Materias:	taxation citizens' incomes progressive rates regulating impact Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/442c8e7c0e394ea19f93eb58e2201264
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:442c8e7c0e394ea19f93eb58e2201264
record_format	dspace
spelling	oai:doaj.org-article:442c8e7c0e394ea19f93eb58e22012642021-11-15T05:20:51ZDebatable Aspects of Progressive Taxation of Individual Incomes in Russia2413-28292587-925110.21686/2413-2829-2021-4-5-13https://doaj.org/article/442c8e7c0e394ea19f93eb58e22012642021-07-01T00:00:00Zhttps://vest.rea.ru/jour/article/view/1119https://doaj.org/toc/2413-2829https://doaj.org/toc/2587-9251The present research deals with debatable aspects connected with introduction of progressive taxation of individual incomes in this country. In spite of the fact that in 2021 an attempt was made to introduce the progressive scale on income tax, different political parties put forward their own approaches substantiating them by demonstrating their regulating impact on economy. It is necessary to realize that progression in taxation involves not only the scale alteration. Today the possibility of progressive tax introduction is being discussed on the background of cutting their number in the fiscal system. In fact such innovations, despite their advantages, could have irrevocable consequences. Among key threats we can mention an increase in the shadow share of economy; administration challenges connected with labour intensity and extra costs; growing capital outflow abroad; general drop in economy competitiveness due to declining entrepreneurial urge towards profit maximization, etc. The article systematizes approaches presented by political parties for discussion and structures the author's approach to introduction of progressive rates based on generalized experience of best practices, adapted to Russian reality. The results of practical testing of authors' vision illustrated by income tax by different rates gives an opportunity to compare the tax burden, which can be estimated in order to enlarge citizens' groups with different levels of incomes.A. P. GarnovM. M. LevkevichPlekhanov Russian University of Economicsarticletaxationcitizens' incomesprogressive ratesregulating impactEconomics as a scienceHB71-74RUВестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 4, Pp 5-13 (2021)
institution	DOAJ
collection	DOAJ
language	RU
topic	taxation citizens' incomes progressive rates regulating impact Economics as a science HB71-74
spellingShingle	taxation citizens' incomes progressive rates regulating impact Economics as a science HB71-74 A. P. Garnov M. M. Levkevich Debatable Aspects of Progressive Taxation of Individual Incomes in Russia
description	The present research deals with debatable aspects connected with introduction of progressive taxation of individual incomes in this country. In spite of the fact that in 2021 an attempt was made to introduce the progressive scale on income tax, different political parties put forward their own approaches substantiating them by demonstrating their regulating impact on economy. It is necessary to realize that progression in taxation involves not only the scale alteration. Today the possibility of progressive tax introduction is being discussed on the background of cutting their number in the fiscal system. In fact such innovations, despite their advantages, could have irrevocable consequences. Among key threats we can mention an increase in the shadow share of economy; administration challenges connected with labour intensity and extra costs; growing capital outflow abroad; general drop in economy competitiveness due to declining entrepreneurial urge towards profit maximization, etc. The article systematizes approaches presented by political parties for discussion and structures the author's approach to introduction of progressive rates based on generalized experience of best practices, adapted to Russian reality. The results of practical testing of authors' vision illustrated by income tax by different rates gives an opportunity to compare the tax burden, which can be estimated in order to enlarge citizens' groups with different levels of incomes.
format	article
author	A. P. Garnov M. M. Levkevich
author_facet	A. P. Garnov M. M. Levkevich
author_sort	A. P. Garnov
title	Debatable Aspects of Progressive Taxation of Individual Incomes in Russia
title_short	Debatable Aspects of Progressive Taxation of Individual Incomes in Russia
title_full	Debatable Aspects of Progressive Taxation of Individual Incomes in Russia
title_fullStr	Debatable Aspects of Progressive Taxation of Individual Incomes in Russia
title_full_unstemmed	Debatable Aspects of Progressive Taxation of Individual Incomes in Russia
title_sort	debatable aspects of progressive taxation of individual incomes in russia
publisher	Plekhanov Russian University of Economics
publishDate	2021
url	https://doaj.org/article/442c8e7c0e394ea19f93eb58e2201264
work_keys_str_mv	AT apgarnov debatableaspectsofprogressivetaxationofindividualincomesinrussia AT mmlevkevich debatableaspectsofprogressivetaxationofindividualincomesinrussia
_version_	1718428609926922240

Debatable Aspects of Progressive Taxation of Individual Incomes in Russia

Ejemplares similares