2018
DOI: 10.35808/ersj/1123
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Social Equity: A Route to Progressive Taxation of Individuals

Abstract: Most countries of the world use a progressive scale to tax individuals. However, the level of tax progression decreased a lot thanks to a lower number of rates and their fall in the first two decades of the XXI-st century as liberal ideas had spread in the middle of the XX-th century. Individuals' income can be taxed either at a progressive or a flat scale of rates. At the same time, there is no straightforward position, which scale to choose in the economic theory. Tying the personal income tax rate not to th… Show more

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Cited by 9 publications
(8 citation statements)
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“…Recommendations on the compilation and use of university rankings that take into account their national specifics. The problem of most ratings is the combination of indicators in one composite index, therefore, further, it will be quite difficult to interpret it [8,18]. The inclusion of all variables that have an absolute value in the compositerelative indicator is not appropriate.…”
Section: Resultsmentioning
confidence: 99%
“…Recommendations on the compilation and use of university rankings that take into account their national specifics. The problem of most ratings is the combination of indicators in one composite index, therefore, further, it will be quite difficult to interpret it [8,18]. The inclusion of all variables that have an absolute value in the compositerelative indicator is not appropriate.…”
Section: Resultsmentioning
confidence: 99%
“…CSR occurs when a company recognizes its responsibility for the decisions it makes and implements and for its actions, which in one way or another impact society and the environment [19][20][21][22]. Social responsibility begins with the attitude of the owners and management of a corporation to its employees and the conditions of their work.…”
Section: Discussionmentioning
confidence: 99%
“…876-p. is implemented and approved by the decree of the Government of the Russian Federation of 05.05.2017 [13]. Let's take into consideration the main elements of this methodology based on the selected key aspects [19][20][21][22][23]. The stakeholder approach to business management assumes that major stakeholder groups, interacting or conflicting with both the organization and among themselves, directly affect the long-term sustainability of this organization [9].…”
Section: Discussionmentioning
confidence: 99%