Differing vectors impact of taxes on the welfare of citizens
Автор: Vylkova Е.S., Tarasevich A.L.
Журнал: Известия Санкт-Петербургского государственного экономического университета @izvestia-spgeu
Рубрика: Финансовый сектор экономики
Статья в выпуске: 5 (95), 2015 года.
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The article shows one direction vectors of the amounts of taxes collected and welfare of citizens and different orientation vectors of tax administration and well-being, when tax revenues citizens are perceived as enhancing their welfare, and tax deductions as his demotion. It demonstrates the impact of taxes on economic welfare and emotional well-being of citizens on the basis of information contained in publications of the World Bank "World development indicators". The article discusses the ways of improving the forms and methods of tax transformations in the Russian Federation. There are reflected the examples of recent legislative initiatives regarding the taxation of labour; simplification of tax laws, forms, declarations and statements in the Russian Federation. Moreover, the article contains suggestions for further comprehensive reform of the mentioned directions of tax policy of Russia, designed to enhance economic, social, and emotional well-being of its citizens.
Tax, taxation, tax transformation, welfare, well-being, tax reform
Короткий адрес: https://sciup.org/14875555
IDR: 14875555