КЛАССИФИКАЦИЯ ДОХОДОВ ФИЗИЧЕСКИХ ЛИЦ НА ПРЯМЫЕ И КОСВЕННЫЕ КАК МЕТОД УВЕЛИЧЕНИЯ ИНВЕСТИРОВАНИЯ В ЭКОНОМИКУ РОССИИ

Abstract

Currently, much attention is paid to the taxation of individuals and their income on the territory of the Russian Federation and abroad. The study examines the scale of tax rates of personal income: flat and progressive, which in turn contribute to the formation of low-income and high-income taxpayers. The article presents the classification of income of individuals from sources in Russia: direct and indirect. Direct income is the income specified in clause 1 of Article 208 of the Tax Code of the Russian Federation. Indirect income is considered to be income from sources in Russia, but received through foreign companies. The use of flat and progressive taxation scales is periodically the subject of controversy when considering draft laws in the State Duma due to the presence of a category of citizens with high incomes, thus implementing the principle of fair taxation, reducing the stratification of society. Opponents of the proposed methods of calculating taxes on a progressive scale criticized them, suggesting that the number of citizens with high incomes is small. The article reveals the benefits of payers when paying personal income tax on the territory of Russia from Russian income received through foreign companies using a progressive scale, and not from all direct income from Russian sources on a flat scale, as at present. When dividing the income of individuals into direct and indirect, there is a benefit for persons who carry out operations on the territory of foreign states with funds whose sources are the Russian Federation. The current situation allows us to formulate the following recommendations: To introduce progressive tax rates that would reflect the principle of fair taxation. Consider the income received by Russian organizations in foreign countries from operations in foreign countries on the basis of income received on the territory of Russia as indirect income. Create an automatic system for accounting for indirect income of Russian taxpayers, which would simultaneously calculate personal income tax.