Научные статьи \ Экономика. Народное хозяйство. Экономические науки \ Финансы. Государственные финансы. Финансы государственного сектора. Банковское дело. Деньги \ Государственные доходы

Налоговая нагрузка НДФЛ и страховых взносов в Российской Федерации

Налоговая нагрузка НДФЛ и страховых взносов в Российской Федерации

Автор: Векерле К.В.

Журнал: Ars Administrandi. Искусство управления @ars-administrandi

Рубрика: Государственные отраслевые политики

Статья в выпуске: 1 т.16, 2024 года.

Бесплатный доступ

Введение: период 2000-2020 годов в Российской Федерации отметился серьезными изменениями в части налогообложения. Последствия этих изменений как для бюджетной системы, так и для жителей России до сих пор слабо изучены - в частности, как изменения ставок по страховым взносам и введение различных налоговых льгот способствовали снижению степени неравенства в доходах. Подобные исследования необходимы и для определения степени искажения различных стимулов мерами налоговой политики, и для понимания эффективности этих мер.

Налоговое бремя, налоговой клин, ндфл, страховые взносы, анализ кривых распределений, рмэз ниу вшэ, оптимальное налогообложение, домашние хозяйства

Короткий адрес: https://sciup.org/147246778

IDR: 147246778   |   УДК: 336.22   |   DOI: 10.17072/2218-9173-2024-1-148-171

Distribution of income tax and social contribution burden in Russia

Introduction: the period between 2000 to 2020 was marked by serious changes in taxation in the Russian Federation. The consequences of these changes for both the budget system and residents of Russia are still poorly studied, in particular, with reference to the impact of changes in social contribution rates and the introduction of various tax benefits on reducing income inequality. Such studies are necessary for both determining the degree of distortion in various incentives by tax policy measures and evaluating the effectiveness of these measures.

Список литературы Налоговая нагрузка НДФЛ и страховых взносов в Российской Федерации

  • Adam, A. and Kammas, P. (2007), "Tax policies in a globalized world: Is it politics after all?", Public Choice, vol. 133, no. 3-4, pp. 321-341, https://doi.org/10.1007/ s11127-007-9190-9.
  • Agell, J., Ohlsson, H. and Thoursie, P. S. (2006), "Growth effects of government expenditure and taxation in rich countries: A comment", European Economic Review, vol. 50, no. 1, pp. 211-218, https://doi.org/10.1016/j.euroecorev.2004.11.006.
  • Alstadsster, A., Johannesen, N. and Zucman, G. (2019), "Tax evasion and inequality", American Economic Review, vol. 109, no. 6, pp. 2073-2103, https:// doi.org/10.1257/aer.20172043.
  • Apps, P. and Rees, R. (2011), "Optimal taxation and tax reform for two-earner households", CESifo Economic Studies, vol. 57, no. 2, pp. 283-304, https://doi. org/10.1093/cesifo/ifr012.
  • Arnold, J. (2008), "Do tax structures affect aggregate economic growth: Empirical evidence from a panel of OECD countries", OECD Economics Department Working Papers, no. 643, 28 p., https://doi.org/10.1787/236001777843.
  • Atkinson, A. B. and Stiglitz, J. E. (1976), "The design of tax structure: Direct versus indirect taxation", Journal of Public Economics, vol. 6, no. 1-2, pp. 55-75, https://doi.org/10.1016/0047-2727(76)90041-4.
  • Atkinson, A. B. (1980), "Horizontal equity and the distribution of the tax burden", in Aaron, H. J. and Boskin, M. J. (eds.), The economics of taxation, Brookings, Washington, DC, US, pp. 3-18.
  • Beal-Hodges, M., Borg, M. O. and Stranahan, H. A. (2016), "A re-examination of the property tax burden", Journal of Business & Economics Research (JBER), vol. 14, no. 2, pp. 51-60, https://doi.org/10.19030/jber.v14i2.9627.
  • Benassi, C. and Randon, E. (2021), "The distribution of the tax burden and the income distribution: Theory and empirical evidence", Economia Politica, vol. 38, no. 3, pp. 1087-1108, https://doi.org/10.1007/s40888-020-00207-3.
  • Boskin, M.J. and Sheshinski, E. (1983), "Optimal tax treatment of the family: Married couples", NBER Working Paper, no. w0368, 24 p., https://doi.org/10.3386/ w0368.
  • Brasoveanu, I., Brasoveanu, L. O. and Paun, C. (2008), "Correlations between fiscal policy and macroeconomic indicators in Romania", Theoretical and Applied Economics, no. 11, pp. 51-59.
  • Browning, E. K. and Johnson, W. R. (1979), The distribution of the tax burden, American Enterprise Institute for Public Policy Research, Washington, D.C., US.
  • Çelikay, F. (2020), "Dimensions of tax burden: A review on OECD countries", Journal of Economics, Finance and Administrative Science, vol. 25, no. 49, pp. 27-43, https://doi.org/10.1108/JEFAS-12-2018-0138.
  • Colm, G. and Wald, H. P. (1952), "Some comments on tax burden comparisons", National Tax Journal, vol. 5, no. 1, pp. 1-14.
  • Corneo, G. A. (2013), "Note on the taxation of couples under income uncertainty", FinanzArchiv (FA), vol. 69, no. 1, pp. 129-213, https://doi. org/10.1628/001522113X663505.
  • Cural, M. and Cevik, N. K. (2015), "Ekonomik kalkinmanin vergi yapisi uzerindeki etkisi: 1924-2013 dônemi Turkiyeôrnegi", Amme Idaresi Dergisi, vol. 48, no. 3, pp. 127-158.
  • Dennis, C., Moore, W. S. and Somerville, T. (2007), "The impact of political parties on the distribution of state and local tax burdens", The Social Science Journal, vol. 44, no. 2, pp. 339-347, https://doi.org/10.1016Aj.soscij.2007.03.008.
  • Devarajan, S., Fullerton, D. and Musgrave, R.A. (1980), "Estimating the distribution of tax burdens: A comparison of different approaches", Journal of Public Economics, vol. 13, no. 2, pp. 155-182, https://doi.org/10.1016/0047-2727(80)90011-0.
  • Diamond, P. A. and Mirrlees, J. A. (1971a), "Optimal taxation and public production I: Production efficiency", American Economic Review, vol. 61, no. 1, pp. 8-27.
  • Diamond, P. A. and Mirrlees, J. A. (1971b), "Optimal taxation and public production II: Tax rules", American Economic Review, vol. 61, no. 3, pp. 261-278.
  • Dworkin, R. (2000), Sovereign virtue: The theory and practice of equality, Harvard University Press, Cambridge, MA, US.
  • Engen, E. M. and Skinner, J. (1992), "Fiscal policy and economic growth", NBER Working Paper, no. w4223, 50 p.
  • Fehr, H., Kallweit, M. and Kindermann, F. (2015), "Reforming family taxation in Germany - Labor supply versus insurance effects", FinanzArchiv (FA), vol. 71, no. 1, pp. 53-81, https://doi.org/10.1628/001522115X14206439673170.
  • Folster, S. and Henrekson, M. (2001), "Growth effects of government expenditure and taxation in rich countries", European Economic Review, vol. 45, no. 8, pp. 1501-1520.
  • Gorodnichenko, Yu., Martinez-Vazquez, J. and Sabrianova Peter, K. (2009), "Myth and reality of flat tax reform: Micro estimates of tax evasion response and welfare effects in Russia", Journal of Political Economy, vol. 117, no. 3, pp. 504554, https://doi.org/10.1086/599760.
  • Gottfried, P. and Richter, W. F. (1999), "The tax unit and household production: Comment", Journal of Political Economy, vol. 107, no. 2, pp. 404-409, https://doi. org/10.1086/250065.
  • Gruber, J. and Saez, E. (2002), "The elasticity of taxable income: Evidence and implications", Journal of Public Economics, vol. 84, no. 1, pp. 1-32, https://doi. org/10.1016/S0047-2727(01)00085-8.
  • Heathcote, J., Storesletten, K. and Violante, G. L. (2017), "Optimal tax progressivity: An analytical framework", The Quarterly Journal of Economics, vol. 132, no. 4, pp. 1693-1754.
  • Hicks, J. R. (1939), "The foundations of welfare economics", The Economic Journal, vol. 49, no. 196, pp. 696-712.
  • Kaldor, N. (1939), "Welfare propositions in economics and interpersonal comparisons of utility", The Economic Journal, vol. 49, no. 195, pp. 549-552, https:// doi.org/10.2307/2224835.
  • Karagianni, S., Pempetzoglou, M. and Saraidaris, A. (2013), "Average tax rates and economic growth: A nonlinear causality investigation for the USA", Frontiers in Finance and Economics, vol. 12, no. 1, pp. 51-59.
  • Kong, S. and van der Hoek, M. P. (2008), "Is the growth of Chinese annual tax revenues unnatural?", Journal of Public Budgeting, Accounting & Financial Management, vol. 20, no. 4, pp. 554-570, https://doi.org/10.1108/JPBAFM-20-04-2008-B007.
  • Liu, L. and Altshuler, R. (2013), "Measuring the burden of the corporate income tax under imperfect competition", National Tax Journal, vol. 66, no. 1, pp. 215-237, https://doi.org/10.17310/ntj.2013.L08.
  • Musgrave, R. A. (1959), The theory of public finance: A study in public economy, McGraw-Hill, New York, NY, US.
  • Piggott, J. and Whalley, J. (1996), " The tax unit and household production", Journal of Political Economy, vol. 104, no. 2, pp. 398-418, https://doi.org/10.1086/262028.
  • Saez, E. (2001), "Using elasticities to derive optimal income tax rates", Review of Economic Studies, vol. 68, no. 1, pp. 205-229, https://doi.org/10.1111/1467-937X.00166.
  • Simkova, N. (2015), "The hierarchical clustering of the tax burden in the EU27", Journal of Competitiveness, vol. 7, no. 3, pp. 95-109, https://doi. org/10.7441/joc.2015.03.07.
  • Tanzi, V. and Zee, H. H. (2000), "Tax policy for emerging markets: Developing countries", National Tax Journal, vol. 53, no. 2, pp. 299-322, https://doi.org/10.17310/ ntj.2000.2.07.
  • Tiwari, A. K. and Mutascu, M. (2014), "A revisit on the tax burden distribution and GDP growth: Fresh evidence using a consistent nonparametric test for causality for the USA", Empirical Economics, vol. 46, no. 3, pp. 961-972, https://doi.org/10.1007/ s00181-013-0706-5.
  • Vasiliauskaite, A. and Stankevicius, E. (2009), "Tax burden management a nd GDP growth: The case of EU countries", Economics and Management, no. 14, pp. 202-209.
Еще
QR-код для установки приложения SciUp Наведите камеру и скачайте бесплатное приложение SciUp