Personal income tax: Reforms in Russia and their impact on the income inequality

Vylkova, Elena

doi:10.29141/2658-5081-2021-22-2-1

Cited by 2 publications

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“…При анализе теоретических положений были использованы научные труды следующих отечественных ученых: Е. В. Балацкого и Н. А. Екимовой [1], Е. А. Лепешкиной [2], А. А. Андреева [4], Е. А. Еременко [5], О. М. Махалиной и В. Н. Махалиной [6], Е. С. Вылковой [7][8], Е. Смородиной и Е. Руденок [9], а также автора настоящей статьи [3].…”

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“…Устанавливать более высокую максимальную ставку вряд ли целесообразно, так как это может спровоцировать отток денежных средств из России в другие государства». Кроме того, она предлагает установить стандартный налоговый вычет в размере не менее двух прожиточных минимумов [7][8].…”

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Personal income tax: development prospects

Selyukov

2023

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The article is devoted to personal income tax. During the analysis of scientific publications, the practice of income taxation in foreign countries, the approaches to the establishment of differentiated tax rates depending on the income received are revealed. The author's vision on the application of tax incentives for individuals is presented, and measures to improve the taxation of personal income are proposed.

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Personal income tax: development prospects

Selyukov

2023

jour

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Assessing the financial inclusion of non-State pension services for Russian citizens

Kozlova

CHERNEI

2022

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Subject. This article discusses the issues of assessing the availability of pension insurance services. Objectives. The article aims to assess the availability of voluntary pension insurance and non-State pension services for Russian citizens, as well as the potential for public participation in the formation of people's own pension capital. Methods. For the study, we used analytical and statistical methods, and the methods of comparison, and logical and semantic analysis and synthesis. Statistical data of the Pension Fund of the Russian Federation, Bank of Russia, Federal State Statistics Service (Rosstat), as well as the results of sociological research form the information basis of the study. Results. The article defines the concept of financial inclusion, assesses the current state of the infrastructure to provide financial services for voluntary pension insurance and non-State pension support, and analyzes the impact of socio-economic factors on the availability of pension services for the general public. Relevance. The results of the study can be useful to government agencies when developing policies in the field of pension provision and insurance, as well as insurance organizations, non-State pension funds in order to develop and promote elective forms of pensioning.

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Personal income tax: Reforms in Russia and their impact on the income inequality

Cited by 2 publications

References 0 publications

Personal income tax: development prospects

Personal income tax: development prospects

Assessing the financial inclusion of non-State pension services for Russian citizens

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