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   |   DOI: 10.17072/2218-9173-2024-1-148-171

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