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Problems of Implementation of Principles of Social Justice and Economic Efficiency in the Mechanism of Charging Personal Income Tax in the Russian Federation

Year 2015, Volume: 5 Issue: 3, 105 - 112, 01.09.2015

Abstract

Problems of Implementation of Principles of Social Justice and Economic Efficiency in the Mechanism of Charging Personal Income Tax (PIT) in the Russian Federation

Year 2015, Volume: 5 Issue: 3, 105 - 112, 01.09.2015

Abstract

The main objective of the study is to analyze problems of implementation of principles of social justice and economic efficiency in the existing mechanism of charging personal income tax (PIT) in the Russian Federation and to identify ways of the fullest implementation of the potential of PIT as a fiscal and regulatory instrument of state policy. To substantiate the theoretical principles and practical results of the study we’ve used the methods of abstraction, induction and deduction, the economic-statistical methods (summarizing and grouping, etc.), as well as the principles of comparative and logical analysis, system and complex approach. The scientific novelty of the work consists in development of proposals and recommendations of scientific and applied sphere aimed at adherence to the principles of social justice and economic efficiency in the mechanism of charging personal income tax (PIT) in the Russian Federation. The main conclusions of the study are to identify problems and to assess ways of the fullest implementation of the potential of PIT as a fiscal and regulatory instrument in the Russian Federation. In particular, the study shows non-adherence to the principles of economic expediency and social orientation in the existing mechanism of calculating and charging personal income tax (PIT) in the Russian Federation. The recommendations for improving the administration of personal income tax and increasing its role as a fiscal and regulatory instrument of tax policy in the Russian Federation are proposed. The experience of the mechanism of charging individual income tax both in the industrialized countries and developing ones is studied; the comparative analysis with the practice of taxation of personal incomes in the Russian Federation is conducted. The analysis of factors curbing growth of volume and level of personal income tax revenues to the consolidated budget of the Russian Federation and the Republic of Dagestan is featured. The expediency of introduction of a progressive scale of personal income taxation, which will permit to implement the fiscal and social potential of personal income tax at the present stage of the Russian Federation to the greatest extent, is shown. The necessity of differentiation of social and property personal income tax deductions depending on the personal income and the reasonability of family considerations when charging personal income tax, as a factor determining the ability of a taxpayer to pay, are substantiated.

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Details

Other ID JA74ZR98BJ
Journal Section Research Article
Authors

Khaibat Magomedtagirovna Musaeva This is me

Basir Khabibovich Aliev This is me

Elmira Bashirovna Alieva This is me

Murad Musaevich Magomedtagirov This is me

Mazika Musabekovna Imanshapieva This is me

Publication Date September 1, 2015
Published in Issue Year 2015 Volume: 5 Issue: 3

Cite

APA Musaeva, K. M., Aliev, B. K., Alieva, E. B., Magomedtagirov, M. M., et al. (2015). Problems of Implementation of Principles of Social Justice and Economic Efficiency in the Mechanism of Charging Personal Income Tax (PIT) in the Russian Federation. International Journal of Economics and Financial Issues, 5(3), 105-112.
AMA Musaeva KM, Aliev BK, Alieva EB, Magomedtagirov MM, Imanshapieva MM. Problems of Implementation of Principles of Social Justice and Economic Efficiency in the Mechanism of Charging Personal Income Tax (PIT) in the Russian Federation. IJEFI. September 2015;5(3):105-112.
Chicago Musaeva, Khaibat Magomedtagirovna, Basir Khabibovich Aliev, Elmira Bashirovna Alieva, Murad Musaevich Magomedtagirov, and Mazika Musabekovna Imanshapieva. “Problems of Implementation of Principles of Social Justice and Economic Efficiency in the Mechanism of Charging Personal Income Tax (PIT) in the Russian Federation”. International Journal of Economics and Financial Issues 5, no. 3 (September 2015): 105-12.
EndNote Musaeva KM, Aliev BK, Alieva EB, Magomedtagirov MM, Imanshapieva MM (September 1, 2015) Problems of Implementation of Principles of Social Justice and Economic Efficiency in the Mechanism of Charging Personal Income Tax (PIT) in the Russian Federation. International Journal of Economics and Financial Issues 5 3 105–112.
IEEE K. M. Musaeva, B. K. Aliev, E. B. Alieva, M. M. Magomedtagirov, and M. M. Imanshapieva, “Problems of Implementation of Principles of Social Justice and Economic Efficiency in the Mechanism of Charging Personal Income Tax (PIT) in the Russian Federation”, IJEFI, vol. 5, no. 3, pp. 105–112, 2015.
ISNAD Musaeva, Khaibat Magomedtagirovna et al. “Problems of Implementation of Principles of Social Justice and Economic Efficiency in the Mechanism of Charging Personal Income Tax (PIT) in the Russian Federation”. International Journal of Economics and Financial Issues 5/3 (September 2015), 105-112.
JAMA Musaeva KM, Aliev BK, Alieva EB, Magomedtagirov MM, Imanshapieva MM. Problems of Implementation of Principles of Social Justice and Economic Efficiency in the Mechanism of Charging Personal Income Tax (PIT) in the Russian Federation. IJEFI. 2015;5:105–112.
MLA Musaeva, Khaibat Magomedtagirovna et al. “Problems of Implementation of Principles of Social Justice and Economic Efficiency in the Mechanism of Charging Personal Income Tax (PIT) in the Russian Federation”. International Journal of Economics and Financial Issues, vol. 5, no. 3, 2015, pp. 105-12.
Vancouver Musaeva KM, Aliev BK, Alieva EB, Magomedtagirov MM, Imanshapieva MM. Problems of Implementation of Principles of Social Justice and Economic Efficiency in the Mechanism of Charging Personal Income Tax (PIT) in the Russian Federation. IJEFI. 2015;5(3):105-12.