Individual income tax: New opportunities for management

The paper discusses the issues of individual income tax due to the effective implementation of its fiscal and social functions. An urgent need for resolving problems of the budget and tax systems in many countries and stimulating economic growth in the absence of unified methodological approaches n...

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Autores principales:	Viktor P. Ivanitsky, Dmitry N. Gabyshev, Larisa D. Zubkova
Formato:	article
Lenguaje:	RU
Publicado:	Ural State University of Economics 2019
Materias:	public administration tax policy income taxation of population social function tax management Business HF5001-6182 Finance HG1-9999
Acceso en línea:	https://doaj.org/article/8dd1a01186c9488595d1092dcc1eabfa
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id	oai:doaj.org-article:8dd1a01186c9488595d1092dcc1eabfa
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spelling	oai:doaj.org-article:8dd1a01186c9488595d1092dcc1eabfa2021-12-02T09:12:35ZIndividual income tax: New opportunities for management10.29141/2218-5003-2019-10-5-52218-50032218-5003https://doaj.org/article/8dd1a01186c9488595d1092dcc1eabfa2019-10-01T00:00:00Zhttp://upravlenets.usue.ru/images/81/5.pdfhttps://doaj.org/toc/2218-5003https://doaj.org/toc/2218-5003The paper discusses the issues of individual income tax due to the effective implementation of its fiscal and social functions. An urgent need for resolving problems of the budget and tax systems in many countries and stimulating economic growth in the absence of unified methodological approaches necessitates developing new areas of public administration of income tax on individuals. The methodological framework includes public administration theory and the theory of taxation. The study reviews the special features of income taxation of population in Russia and abroad and analyses the contribution of the tax to the government budget. We demonstrate that the social role of income tax on individuals is increasing while its fiscal function is declining. With a view to improving social equity, there is a strong need for the progressive tax system characterized by growing marginal tax rates. The authors propose a mechanism for organizing taxation of individual income based on fundamental mathematical principles and demonstrating the probability of meeting the needs of all parties of the taxation process. Theoretical and practical relevance of the research is that the article justifies the necessity of employing a modified approach to manage income taxation on individuals.Viktor P. IvanitskyDmitry N. GabyshevLarisa D. ZubkovaUral State University of Economicsarticlepublic administrationtax policyincome taxation of populationsocial functiontax managementBusinessHF5001-6182FinanceHG1-9999RUУправленец, Vol 10, Iss 5, Pp 41-51 (2019)
institution	DOAJ
collection	DOAJ
language	RU
topic	public administration tax policy income taxation of population social function tax management Business HF5001-6182 Finance HG1-9999
spellingShingle	public administration tax policy income taxation of population social function tax management Business HF5001-6182 Finance HG1-9999 Viktor P. Ivanitsky Dmitry N. Gabyshev Larisa D. Zubkova Individual income tax: New opportunities for management
description	The paper discusses the issues of individual income tax due to the effective implementation of its fiscal and social functions. An urgent need for resolving problems of the budget and tax systems in many countries and stimulating economic growth in the absence of unified methodological approaches necessitates developing new areas of public administration of income tax on individuals. The methodological framework includes public administration theory and the theory of taxation. The study reviews the special features of income taxation of population in Russia and abroad and analyses the contribution of the tax to the government budget. We demonstrate that the social role of income tax on individuals is increasing while its fiscal function is declining. With a view to improving social equity, there is a strong need for the progressive tax system characterized by growing marginal tax rates. The authors propose a mechanism for organizing taxation of individual income based on fundamental mathematical principles and demonstrating the probability of meeting the needs of all parties of the taxation process. Theoretical and practical relevance of the research is that the article justifies the necessity of employing a modified approach to manage income taxation on individuals.
format	article
author	Viktor P. Ivanitsky Dmitry N. Gabyshev Larisa D. Zubkova
author_facet	Viktor P. Ivanitsky Dmitry N. Gabyshev Larisa D. Zubkova
author_sort	Viktor P. Ivanitsky
title	Individual income tax: New opportunities for management
title_short	Individual income tax: New opportunities for management
title_full	Individual income tax: New opportunities for management
title_fullStr	Individual income tax: New opportunities for management
title_full_unstemmed	Individual income tax: New opportunities for management
title_sort	individual income tax: new opportunities for management
publisher	Ural State University of Economics
publishDate	2019
url	https://doaj.org/article/8dd1a01186c9488595d1092dcc1eabfa
work_keys_str_mv	AT viktorpivanitsky individualincometaxnewopportunitiesformanagement AT dmitryngabyshev individualincometaxnewopportunitiesformanagement AT larisadzubkova individualincometaxnewopportunitiesformanagement
_version_	1718398196528447488

Individual income tax: New opportunities for management

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