ASSESMENT OF THE INFLUENCE OF POPULATION INCOME ON PERSONAL INCOME TAX FOR THE CONSOLIDATED BUDGET OF THE RUSSIAN FEDERATION

2020 ◽  
Author(s):  
D.A. Chuvasov ◽  
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
The Russian Federation

Receiving a social tax deduction on personal income tax through an employer: amendments to the Tax Code of the Russian Federation

2021 ◽  
pp. 25-31
Author(s):  
O.V. Shinkareva ◽  
S.A. Kormacheva
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
Tax Deductions ◽  
The Russian Federation ◽  
To Receive ◽  
Tax Deduction

Article analyzes changes which the employers performing functions of the tax agent on an income tax will face since the beginning of 2022. Changes have been made to the Tax Code of the Russian Federation, which not only expand the range of social tax deductions, but also in some cases change the format of interaction between the employer and the employee, which he decided to receive a social tax deduction for personal income tax. The peculiarities of obtaining various types of social tax deductions through the employer, changes that will come into force in 2022 in this area, as well as the necessary documents are disclosed on the basis of which the employer provides the employee with social tax deductions.

INCREASE IN THE TAX BURDEN OF INDIVIDUALS IN THE RUSSIAN FEDERATION

2021 ◽  
Vol 4 (4) ◽  
pp. 86-88
Author(s):  
A. A. AKSENOVA ◽  
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Personal Income ◽  
Tax Burden ◽  
Personal Income Tax ◽  
The Russian Federation

The article deals with the increase in the tax burden of individuals due to the expansion of taxable objects and the introduction of a new increased rate on personal income tax, on incomes exceeding 5 million rubles.

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 Using banking statistics to assess the SME sector in the Russian Federation

2021 ◽  
Vol 227 (1) ◽  
pp. 161-181
Author(s):  
Anastasia O. Alekhnovich ◽  
◽  
Leonid L. Anuchin ◽  
Anton O. Akhiev ◽  
◽  
...  
Keyword(s):  
Comparative Analysis ◽  
Administrative Data ◽  
Russian Federation ◽  
Income Tax ◽  
Growth Index ◽  
The State ◽  
Personal Income ◽  
Personal Income Tax ◽  
Official Statistics ◽  
The Russian Federation

With the development of technologies for collecting, processing and storing data, many countries started to upgrade the systems of official statistics, complementing it with big and administrative data. One of the most detailed and operative sources of data on the economy is banking statistics. The article presents the results of a comparative analysis of the data of the SME Growth Index, formed on the basis of the data of Sberbank, and the data of the Federal Tax Service of the Russian Federation. The analysis showed that the data of banking statistics correspond to the data of the Federal Tax Service of Russia both in the distribution of observations in various sections (regions of the Russian Federation, size of the business), and make it possible to more quickly obtain data on the state of the sector, and can be used both for analyzing the SME sector and forecast parameters of its development. Based on the analysis of banking statistics for the 3rd quarter of 2020, the effect of “the sector whitewashing” and an increase in deductions on insurance premiums and personal income tax due to a decrease in the rate on insurance charges for SMEs from 30% to 15% was revealed. Further analysis based on data from the Federal Tax Service of Russia also confirmed this conclusion.

scholarly journals THE MECHANISMS FOR EQUALIZING THE FINANCIAL CAPABILITIES OF THE REGIONS OF THE RUSSIAN FEDERATION

2021 ◽  
Vol 229 (3) ◽  
pp. 233-244
Author(s):  
ALEXANDR I. OSHCHEPKOV ◽  
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Practical Importance ◽  
Personal Income ◽  
Personal Income Tax ◽  
Sociological Study ◽  
Income Per Capita ◽  
Labor Legislation ◽  
The Russian Federation ◽  
Per Capita

The paper considers the differentiation of the budgets of the constituent entities of the Russian Federation by the level of own income per capita, its economic causes, as well as possible changes in the current rules for the distribution of tax revenues among the budgets of the budget system of the Russian Federation on the example of one tax — personal income tax. There is presented the reasoning of the relevant proposals on the basis of a sociological study conducted and changes in labor legislation, which came into force on January 1, 2021. The results of the work are of practical importance for the introduction into the budget legislation of the Russian Federation.

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.

scholarly journals Elements of progressive personal income taxation in the context of the principle of forward and backward links

2021 ◽  
Vol 5 (1) ◽  
pp. 68-79
Author(s):  
N. M. Artemov ◽  
К. A. Ponomareva
Keyword(s):  
Comparative Analysis ◽  
Russian Federation ◽  
Tax Evasion ◽  
Income Tax ◽  
Personal Income ◽  
Income Taxation ◽  
Personal Income Tax ◽  
Progressive Taxation ◽  
The Russian Federation ◽  
Do So

The idea of progressive tax scale in Russia received a fundamentally new development in 2020. The leading position of the personal income tax in most countries is due to a number of circumstances. First, it is a personal tax, the object of which is the income actually received by the payer, and not the estimated average income that could be received in specific economic conditions. Second, income tax allows to maximize the implementation of the basic principles of taxation – universality and uniformity. In recent decades, national regimes of personal income taxation regimes have been actively developed both in foreign countries and in Russia. Purpose of the study. The article considers the elements of progressive taxation of personal income in the context of the principle of direct and inverse relations. Dealing with selected provisions of the national legislation of European countries and Russia the article shows that elements of progressive taxation can be applied only in particular aspects. The proposals of taxation of rich taxpayers are also brought into light. Methodology. The research was carried out with the application of the formally legal interpretation of legal acts as well as the comparative analysis of Russian and European legal literature. Structural and systemic methods are also the basis of the research, The main results. The establishment of a classical progressive system in the Russian Federation will encourage a change in the model of behavior of both persons who have the opportunity to increase their income, but do not intend to do so due to a decrease in the nominal increase in wages, and persons who previously declared income in full, but if the tax model changes, they will apply personal income tax evasion schemes. In addition, the results of a comparative analysis of the experience of the EU Member States show the ineffectiveness of the progressive income tax scale as a tool to combat social inequality. The comparison provided in the research also examines the problems of proportional and progressive taxation in the context of the principle of equity. In the context of the practice of applying progressive taxation, the experience of foreign countries is studied. Based on foreign experience, it can be concluded that the introduction of family taxation would require a fundamental change in the basis of income taxation in the Russian Federation, as well as would entail discrimination of taxpayers in terms of registered and civil marriage and abuse in order to extract tax benefits. The authors conclude that a more appropriate option for taking into account family circumstances is the widespread use of tax deductions. Since Russian legislation does not establish poverty criteria, personal income tax is levied even on income in the amount of the subsistence minimum. This also does not correspond to the principle of social justice, because in the absence of such criteria, poverty cannot be considered a basis for tax exemption. Thus, the establishment of a classical progressive system in the Russian Federation will encourage a change in the model of behavior of both persons who have the opportunity to increase their income, but do not intend to do so due to a decrease in the nominal increase in wages, and persons who previously declared income in full, but if the tax model changes, they will apply personal income tax evasion schemes. We believe that in the context of the principle of equity, the essence of progressive taxation is not the establishment of several tax rates and is not determined by the number of tax deductions that can be granted only to a small number of persons, including wealthy taxpayers, but that it reflects the ability of a person to pay tax. In our opinion, this ability should be guaranteed by the exemption from taxation of the minimum amount of income (minimum wage). Сonclusions. According to the results of the study, it is concluded that the establishment of a classical progressive system in the Russian Federation will encourage a change in the behavior model of both persons who have the opportunity to increase their income, but do not intend to do so due to a decrease in the nominal increase in wages, and persons who previously declared income in full, but if the tax model changes, they will use personal income tax evasion schemes. In addition, the results of a comparative analysis of the experience of the EU member States show the ineffectiveness of the progressive income tax scale as a tool to combat social inequality. It is proposed to apply only elements of progressive taxation when reforming the Russian tax regime for individuals, namely, to establish a nontaxable minimum in the amount of the minimum wage, which will ensure tax fairness for taxpayers with lower-average incomes. 

INDIVIDUAL INCOME TAX ON THE RICH

2021 ◽  
Vol 4 (4) ◽  
pp. 45-53
Author(s):  
G. N. SEMENOVA ◽  
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Personal Income ◽  
Annual Income ◽  
Tax Rates ◽  
Personal Income Tax ◽  
Tax Rate ◽  
Single Tax ◽  
The Russian Federation ◽  
The Rich

The article deals with the taxation of income of individuals with income tax. Income tax rates in different tax periods changed many times were progressive and depended on the size of the total annual income of individuals. Since 2001, with the adoption of the Tax Code of the Russian Federation, a single tax rate on personal income has been established in the amount of 13%. The coronavirus pandemic has impacted busi-ness activities as well as tax revenues. From January 01.01.2021, 15, an additional personal income tax rate of 5% has been established, which will affect the rich whose income will exceed 5 million rubles. The article exam-ines the foreign practice of taxing income of individuals.

TAX CODE OF THE RUSSIAN FEDERATION, PART TWO: CHANGES HAVE OCCURRED - PROBLEMS REMAIN

2021 ◽  
pp. 122-127
Author(s):  
Нодари Дарчоевич ЭРИАШВИЛИ ◽  
Александр Иванович ГРИГОРЬЕВ
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
Foreign Companies ◽  
Existing Problems ◽  
Tax Legislation ◽  
The Russian Federation

Налоговое законодательство России подверглось значительным изменениям в 2020 году. Был сделан первый шаг в реформировании концепции НДФЛ и контролируемых иностранных компаний (КИК). Авторами статьи была предпринята попытка осмыслить принятые изменения налогового законодательства и найти пути решения имеющихся проблем. Russian tax legislation underwent significant changes in 2020. The first step was taken in reforming the concept of personal income tax and controlled foreign companies. The authors analyze the adopted changes in tax legislation and look for ways to solve existing problems.

Sign in / Sign up

Export Citation Format

Share Document