Personal income tax: social aspect
نویسندگان
چکیده
In modern conditions that are characterized by financial and economic instability the problem of ensuring balance funds coming to budgets all levels is quite acute. One key sources income Russian consolidated budget tax payments, among which personal (PIT) plays an important role. In-come in Russia has a fairly long history formation. Its content implemented functions indicate high importance taxation for life society, budgetary systems. There have been studied current trends development Russia. It stated there appear more challenges from world economy currency market, may result administration becoming complicated Due impact coronavirus pandemic, imposing sanctions general unfavourable macroeconomic situation highlighted increasing PIT arrears, decreasing revenues, low share GDP Federation. Economic potential underutilized proposed approach changing tools including mechanisms form level well-being citizens using progressive scale taxation. recommended provide change depending on citizens’ their proximity subsistence minimum. This will contribute solving problems social inequality, redistributing excess incomes favor least affluent segments population, improving effectiveness Russia’s policy medium term, revenues
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ژورنال
عنوان ژورنال: Vestnik Astrahanskogo gosudarstvennogo tehni?eskogo universiteta
سال: 2022
ISSN: ['2073-5537', '2309-9798']
DOI: https://doi.org/10.24143/2073-5537-2022-4-19-32