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ПРОГРЕССИВНАЯ ИЛИ ПРОПОРЦИОНАЛЬНАЯ ШКАЛА НАЛОГООБЛОЖЕНИЯ: ЧТО СПРАВЕДЛИВЕЕ И ЭФФЕКТИВНЕЕ? // Progressive or Proportional Scale of Taxation: which is Fairer and More Effective?

Author

Listed:
  • Vladimir Panskov G.

    (Class 1 State Counselor of the Tax Service)

  • В. Пансков Г.

    (государственный советник налоговой службы I ранга)

Abstract

The paper analyzes the advantages and disadvantages of the proportional and progressive personal income tax rates. It is shown that the currently applied single rate of the personal income tax has not solved the problems of the tax base concealment and the economic development stimulation. It is demonstrated that the progressive scale of taxation has serious advantages that can be realized if its development is guided by the principles of social justice in society rather than the interests of the budget revenues replenishment. В статье анализируются преимущества и недостатки пропорциональной и прогрессивной ставок налогообложения доходов физических лиц. Показано, что применяемая в настоящее время единая ставка налога на доходы физических лиц не решила проблем сокрытия налоговой базы, стимулирования развития экономики. Показано, что прогрессивная шкала налогообложения имеет серьезные преимущества, которые могут быть реализованы, если при ее разработке исходить не столько из интересов пополнения доходов бюджета, сколько из соблюдения социальной справедливости в обществе.

Suggested Citation

  • Vladimir Panskov G. & В. Пансков Г., 2017. "ПРОГРЕССИВНАЯ ИЛИ ПРОПОРЦИОНАЛЬНАЯ ШКАЛА НАЛОГООБЛОЖЕНИЯ: ЧТО СПРАВЕДЛИВЕЕ И ЭФФЕКТИВНЕЕ? // Progressive or Proportional Scale of Taxation: which is Fairer and More Effective?," Экономика. Налоги. Право // Economics, taxes & law, ФГОБУ "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, vol. 10(2), pages 105-112.
    • Handle: RePEc:scn:econom:y:2017:i:2:p:105-112
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