Scholarly record

TO THE QUESTION OF TAX BURDEN ON INDIVIDUALS

E. V. Ordynskaia

Abstract

The issues of fairness of taxation, use of taxes as a tool of social regulation are traditionally very significant. Especially their sharpness is felt during periods of global economic crisis, when there is a significant reduction in the standard of living of most of the population, and there is an increase in property stratification in society. For the Russian Federation, these problems acquire special significance in connection with the present low level of income of the majority of the population and a high level of differentiation of incomes of various decile groups. In order for the economy to function harmoniously and fairly, the state can and should regulate the process of income distribution by confiscating unearned income through taxation. The distribution of income should ensure sufficient stimulation of the effectiveness of savings and, at the same time, be socially acceptable. The search for this measure is, in essence, the search for a social compromise, provided in large part by the functioning of the political system and aimed at maintaining peaceful and stable living conditions in society. In addition, the solution of this problem allows the most complete implementation of one of the fundamental principles of taxation - the principle of justice. Achieving the goal is impossible without a structural overhaul of the existing tax system. In Russia, the main issue that needs to be addressed in relation to the further development of taxation of individuals is the introduction or ignorance of the progressive scale of taxation of personal income. In the article various approaches to the solution of the mentioned problem are considered and proposals for possible reforming of the taxation of incomes of individuals are presented.

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