Influence of the Income Taxation in the Quality of Life of the Population

被引：0

作者：

Shadurskaya, M. M. ^{[1
]}

Prokofyeva, Y. N. ^{[2
]}

Istomina, N. N. ^{[3
]}

机构：

[1] Ural Fed Univ, Chair Finance Monetary Circulat & Credit, Ekaterinburg, Russia

[2] Ural State Univ Econ, Chair Financial Markets & Banking, Ekaterinburg, Russia

[3] Ural State Univ Econ, Chair State & Municipal Finance, Ekaterinburg, Russia

来源：

PROCEEDINGS OF THE INTERNATIONAL SCIENTIFIC CONFERENCE FAR EAST CON (ISCFEC 2018) | 2018年 / 47卷

关键词：

income; tax; progressive rate; populationm; quality of life;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

In the article the question of influence of a progressive rate of an income tax on social moods and level (quality) of life of the population is investigated. Importance of consideration of influence of taxes on social and economic processes in society is caused by need of the solution of a problem of economic growth and increase in level of real income (purchasing power) in citizens. It is noted that the progressive rate of a tax is the most fair for the population of the country in general. The minimum rate of a tax has to be established for the population which income does not exceed the level of the average salary. The authors recommend for increase of the social importance of a progressive rate establishment of a free minimum according to a living wage and family composition. It is noted that determination of level of rates at the progressive taxation has to be carried out taking into account requirements of the budget system.

引用

页码：479 / 482

页数：4

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