T. N. Bogoslavets
Dostoevsky Omsk State University, Omsk, Russian Federation
Abstract:
The paper is dedicated to the research of income-tax problems in Russia in the period of 1991-2000 taking into account the rules of reasonable progression structure. The aim of the article is to analyze the rates and development of the income tax system taking into account the economic problems of modern Russian society.
Research is conducted using the methods of system analysis. The working hypothesis of the research consists of scientific supposition that the political processes of the state determine the applied approaches and methods of the income tax system development. The target method used in the research is the method of analysis and generalization of theoretical approaches found in legal and scientific literature.
Results consist in determination of imperfection of methodology of forming of taxable profits of physical persons and violation of principles of the подоходного levying. The not observance of rules of expedient device of progression did not allow to the income-tax to carry out the main destiny to redistribute the profits of population. In the article influence is investigated on the system of подоходного taxation state ideology. The presented analysis of rates of income-tax in the period of 1991 – 2000 testifies to the use of this system as an instrument in economic.
Historical development of the system of подоходного taxation, testifies that the use of one or another approaches and methods of construction of the system of income-tax for citizens is subject to influence of political processes. An author came to the conclusion, that at the construction of the modern system of income-tax on citizens it is necessary to take into account the political and economic problems of the state, historical and world experience.
Keywords:
incomes of individuals tax rate, taxable and not taxable profit by a tax.
Paper submitted:
January 23, 2020
For citation:
Bogoslavets T. N. (2020). A retrospective analysis of changes in income tax rates in Russia in the 1990s. The Science of Person: Humanitarian Researches, vol. 14, no. 2, pp. 142–146. Т. 14. № 2. DOI: 10.17238/issn1998-5320.2020.14.2.24
