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March 2019 (published: 27.03.2019)
Number 1(36)
Home > Issue > Prospects of negative income tax as mechanism
of the Russian state fiscal
Volodin A.A. , Leventsov A.N.
Now in many European countries there is a very serious and thorough mechanism of support for socially disadvantaged groups of the population, in particular, there are quite large payments to large families, high pensions, payments for the loss of the breadwinner, work and much more. In this connection, a very acute problem of loss of motivation to work arises in them, which entails not only a loss of efficiency of the state economy, but also an increase in social tension. The article discusses a promising tax policy mechanism that is not currently used in any country of the world, but which, in our opinion, has the opportunity to solve the acute social and economic problems of our country that will arise in the next 10-40 years with proper economic growth. In addition, the introduction of this mechanism is able to provide a guaranteed basic income of our fellow citizens. The subject of the study is the negative income tax and the mechanism of its use, the goal is to develop a procedure for the implementation of this tax system in the Russian Federation. The object of the research is the fiscal functions of the Russian state as a regulator of economic life in the country. The methods used in the study were the synchronous method for identifying the causal relationships of the decisions taken, as well as the statistical and predictive methods for calculating and summarizing the final data. As a result of the study, a list of problems was identified and ways to solve them were proposed, and a mechanism was introduced for implementing the transition to a qualitatively different tax system.
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Keywords: tax policy, fiscal policy, income, socio-economic inequality, economic well-being.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
UDC 336.027
Prospects of negative income tax as mechanism
of the Russian state fiscal
Now in many European countries there is a very serious and thorough mechanism of support for socially disadvantaged groups of the population, in particular, there are quite large payments to large families, high pensions, payments for the loss of the breadwinner, work and much more. In this connection, a very acute problem of loss of motivation to work arises in them, which entails not only a loss of efficiency of the state economy, but also an increase in social tension. The article discusses a promising tax policy mechanism that is not currently used in any country of the world, but which, in our opinion, has the opportunity to solve the acute social and economic problems of our country that will arise in the next 10-40 years with proper economic growth. In addition, the introduction of this mechanism is able to provide a guaranteed basic income of our fellow citizens. The subject of the study is the negative income tax and the mechanism of its use, the goal is to develop a procedure for the implementation of this tax system in the Russian Federation. The object of the research is the fiscal functions of the Russian state as a regulator of economic life in the country. The methods used in the study were the synchronous method for identifying the causal relationships of the decisions taken, as well as the statistical and predictive methods for calculating and summarizing the final data. As a result of the study, a list of problems was identified and ways to solve them were proposed, and a mechanism was introduced for implementing the transition to a qualitatively different tax system.
Read the full article
Keywords: tax policy, fiscal policy, income, socio-economic inequality, economic well-being.
DOI 10.17586/2310-1172-2019-12-1-3-9