ТЕОРИИ ПРОПОРЦИОНАЛЬНОГО И ПРОГРЕССИВНОГО НАЛОГООБЛОЖЕНИЯ: ПРАКТИКА ПРИМЕНЕНИЯ

Международный бухгалтерский учет. 2018. Т. 21. № 11 (449). С. 1267–1280.

Kosov M., Бондаренко Н. О.

Subject This article examines the procedure of calculating the personal income tax, analyzes possibilities of introduction of progressive taxation, income tax problems in Russia and ways to solve them. Objectives The article aims to define the basic aspects of the existing model of personal income taxation, develop original proposals within the framework of transition to a progressive scale of taxation and further reforming the tax system. Methods For the study, we used the methods of comparison, modeling, generalization, and the statistical method. As well, we studied and analyzed scientific papers and educational materials on the range of problems under study. Results The article identifies problems and determines the prospects of the income tax system in Russia. It offers a model of income distribution by taxpayer category, which simplifies the process of creating and improving the system of tax rates. On its basis, a new system of personal income tax rates in Russia has been developed. Conclusions The article makes conclusions about disadvantages of proportional taxation, justifies the expediency of transition to a progressive scale of personal income tax taking into account the main lines of tax, budgetary and social policies of the State. Additionally, the article discusses the introduction of a tax-exempt minimum and implementation of a number of other reforms.

Keywords: налоговая система, tax rate, налоговая ставка, подоходное налогообложение, progressive taxation, tax system, proportional taxation, income taxation, tax-free allowance, необлагаемый минимум, теории пропорционального и прогрессивного налогообложения