bgscience@idbg.ru
+7 495 648 62 41 Russia, 127015, Moscow, Novodmitrovskaya st. 5A (b. 7)
Menu

Switch to Russian:to Russian

Income Taxation of Individuals and Social Welfare System


Olesya Senina
(about the author)

Senina Olesya Vladimirovna – Postgraduate Student of the Academic Department of Economics and Finance, Russian Presidential Academy of National Economy and Public Administration, Orel

Published in:
Russian Journal of Entrepreneurship
– № 17 / September, 2013



Keywords: income, income potential, progressive scale, social welfare, the non-taxable minimum


Citation:
Olesya Senina (2013). Income Taxation of Individuals and Social Welfare System. Russian Journal of Entrepreneurship, 14(17), 50-56. — url: http://bgscience.ru/com/lib/4366


Share:

Abstract:

The article examined the relationship of the object of taxation and income of individuals in the public welfare. Based on personal incomes represented the estimated scale of the personal income tax.







References:
1. Barkhatova T.A. Puti sovershenstvovaniya standartnyh i sotsialnyh vychetov po NDFL // Teoriya i praktika servisa: ekonomika, sotsialnaya sfera, tekhnologii. – 2012. – № 2. – S. 173.
2. Bryzgalin A.V. Ustanovlenie v Rossii progressivnoy shkaly NDFL: perspektivy i vozmozhnye parametry / v kn. Nalogovye reformy. Teoriya i praktika: pod red. I.A. Mayburova, Yu.B. Ivanova. – M: YuNITI-DANA, 2010. – S.163.
3. Vetkin A.S., Kaganova S.D. Bazovye printsipy nalogovoy politiki v sisteme nalogooblozheniya truda // Ekonomika promyshlennosti. – 2011. – T. 54–55. – № 2–3. – S. 24–33.
4. Nekipelov D.N. Raspredelitelnye svoystva i iskazhayuschee vozdeystvie nalogov na individualnye nalogi. – M.: IEPP, 2005. – S. 13.
5. Nalogi: Ucheb. posobie. 5-e izd. / Pod red. D.G. Chernika. – M.: Finansy i statistika, 2003. – S. 356.
6. Panskov V.G. Nalogi i nalogovaya sistema Rossiyskoy Federatsii: uchebnik. – M., 2005. – S. 103.
7. Sadkov V.G., Grekov I.E. O vzaimosvyazyakh oplaty truda, monetizatsii ekonomiki i gosudarstvennogo byudzheta: neobkhodimosty reformirovaniya // Obschestvo i ekonomika. – 2010.– № 11–12.
8. Stiglits Dzh. Yu. Ekonomika gosudarstvennogo sektora: per. s. angl. – M.: Izd-vo MGU: INFRA-M, 1997. – 720 s.
9. Federalnaya sluzhba gosudarstvennoy statistiki: Tsentralnaya baza statisticheskikh dannyh. – http://www.gks.ru.
10. Grebenchuk A.O. Razvitie nalogooblozheniya v Rossii s uchetom ego vliyaniya na uroveny zhizni naseleniya // Rossiyskoe predprinimatelstvo. — 2008. — № 6 Vyp. 2 (113). — c. 83-88. — http://www.creativeconomy.ru/articles/12392/.