ПЕРСПЕКТИВЫ ПРОГРЕССИВНОГО ПОДОХОДНОГО НАЛОГООБЛОЖЕНИЯ В РОССИИ

Abstract

The subject of the study is the analysis of current income taxation and assessment of the prospects for the introduction of a progressive tax scale in the Russian Federation. The main purpose of the work is to identify the reserves of the Russian income tax system in order to replenish budget revenues in the fight against coronavirus infection. When performing the research, a combination of quantitative and qualitative approaches and the method of financial analysis used. The new progressive system of income taxation analyzed from the point of view of the postulates of classical 222 Экономические системы. 2020. № 4 Economic Systems. 2020. No. 4 economic theory. Official statistics in the field of calculating nominal and real average monthly wages of employees in Russia as a whole by its subjects have been studied and summarized. The analysis of the current and new progressive income taxation introduced in Russia from January 1, 2021 performed. On a practical example, the mechanism for collecting income tax using flat and progressive scales considered, and the approximate revenue received from one taxpayer is calculated. The disadvantages of the newly introduced tax measure identified and generalized a narrow tax base, a low maximum rate, and the preservation of taxation of low-income segments of the population. The introduced system of progressive income taxation does not provide incentive levers, such as amounts of non-taxable income (in addition to the standard deductions mentioned above), and does not contain tax breaks on invested income. Based on the analysis of a representative body of scientific literature on the problem of improving the efficiency of income taxation, some possible solutions proposed. The proposals formulated in the article used to improve the system of income taxation in the future to increase its effectiveness, strengthen social orientation, and the predominance of the incentive function over the fiscal one.