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Совершенствование налогообложения физических лиц в странах ОЭСР и Российской Федерации // Improving the Personal Taxation in OECD countries and the Russian Federation

Author

Listed:
  • E. Vylkova S.

    (St. Petersburg State Economic University, St. Petersburg)

  • A. Tarasevich L.

    (St. Petersburg State Economic University, St. Petersburg)

  • Е. Вылкова С.

    (Санкт-Петербургский государственный экономический университет, Санкт-Петербург)

  • А. Тарасевич Л.

    (Санкт-Петербургский государственный экономический университет, Санкт-Петербург)

Abstract

The subject of the study is the trends in the reform of the personal income taxation carried out in OECD countries. The purpose of the study was to pinpoint the areas for further improvement of the labor taxation in the Russian Federation. The analysis of labor tax revenues in foreign countries and the Russian Federation demonstrates their important place in budget revenues. It is shown that in the Russian Federation the share of PIT revenues is less and the share of insurance premium receipts is larger compared to the similar tax revenues for OECD countries at average. The analysis of the tax reforms in the OECD countries aimed at altering the PIT tax base made it possible to formulate proposals regarding the use of foreign experience for the development of business activities of the population by making use of tax incentives to stimulate investment, innovations and entrepreneurship as well as to attract productive and qualified taxpayers. Предмет рассмотрения — тенденции реформирования налогообложения доходов физических лиц в странах ОЭСР. Цель статьи — обоснование направлений дальнейшего совершенствования налогообложения труда в Российской Федерации. На основе анализа доходов от налогообложения труда для экономического развития зарубежных стран и Российской Федерации показана их значимость в доходах бюджетов. Продемонстрировано, что в Российской Федерации доля поступлений НДФЛ меньше, а доля поступлений от страховых взносов больше доли подобных налогов в среднем по странам ОЭСР. Анализ налоговых реформ в странах ОЭСР по изменению налоговой базы НДФЛ позволил сформулировать предложения по использованию опыта зарубежных стран по развитию деловой активности населения путем стимулирования налоговыми методами различных инвестиций, инноваций и предпринимательства; привлечения высокодоходных и высококвалифицированных налогоплательщиков.

Suggested Citation

  • E. Vylkova S. & A. Tarasevich L. & Е. Вылкова С. & А. Тарасевич Л., 2018. "Совершенствование налогообложения физических лиц в странах ОЭСР и Российской Федерации // Improving the Personal Taxation in OECD countries and the Russian Federation," Экономика. Налоги. Право // Economics, taxes & law, ФГОБУ "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, vol. 11(3), pages 121-130.
    • Handle: RePEc:scn:econom:y:2018:i:3:p:121-130
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    References listed on IDEAS

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    1. Bert Brys & Sarah Perret & Alastair Thomas & Pierce O’Reilly, 2016. "Tax Design for Inclusive Economic Growth," OECD Taxation Working Papers 26, OECD Publishing.
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