Tax Mechanism of Influence on the Financial Component of Russians’ Living Standards
In a socially-oriented country the development standard is determined by the living standards of population. The article is devoted to a comprehensive presentation of tax mechanism influencing the quality of Russians’ life, based on the interdependence of tax revenue and spending. The article compre...
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| Format: | Article |
| Language: | Russian |
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Volgograd State University
2016-12-01
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| Series: | Vestnik Volgogradskogo Gosudarstvennogo Universiteta. Seriâ 3, Èkonomika,Èkologiâ |
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| Online Access: | http://ges.jvolsu.com/index.php/en/component/attachments/download/1104 |
| _version_ | 1811264857950912512 |
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| author | Leyla Akifovna Mytareva |
| author_facet | Leyla Akifovna Mytareva |
| author_sort | Leyla Akifovna Mytareva |
| collection | DOAJ |
| description | In a socially-oriented country the development standard is determined by the living standards of population. The article is devoted to a comprehensive presentation of tax mechanism influencing the quality of Russians’ life, based on the interdependence of tax revenue and spending. The article comprehensively presented and explained variable combination of tax techniques and tools, influencing the financial component of the living standard of the population (individuals not engaged in entrepreneurial activities), including: the type and level of tax required and elective elements of the tax, tax residency, tax audits and combating tax evasion. The author presents the elements of tax mechanism of influence on the financial component of the living standards of Russians. As the main indicator for evaluating the impact of the tax mechanism on the living standards, the author proposed the indicator of tax burden, calculated both as the total size and as a structure: the objects of taxation (income, property and indirect taxation) and tax levels (Federal, regional and local). The author points to a slight increase in tax burden of the Russians since 2006 and 2015, against a significant growth of the amount of tax paid by them and the amount of cash income; predominance of income and Federal taxes in the structure of tax burden; a slight change in the structure of the tax burden on taxable items and tax rates. |
| first_indexed | 2024-04-12T20:11:58Z |
| format | Article |
| id | doaj.art-e842b2174a554c418108ef98992e3ff7 |
| institution | Directory Open Access Journal |
| issn | 1998-992X 2408-9478 |
| language | Russian |
| last_indexed | 2024-04-12T20:11:58Z |
| publishDate | 2016-12-01 |
| publisher | Volgograd State University |
| record_format | Article |
| series | Vestnik Volgogradskogo Gosudarstvennogo Universiteta. Seriâ 3, Èkonomika,Èkologiâ |
| spelling | doaj.art-e842b2174a554c418108ef98992e3ff72022-12-22T03:18:14ZrusVolgograd State UniversityVestnik Volgogradskogo Gosudarstvennogo Universiteta. Seriâ 3, Èkonomika,Èkologiâ1998-992X2408-94782016-12-014 (37)15516410.15688/jvolsu3.2016.4.14Tax Mechanism of Influence on the Financial Component of Russians’ Living StandardsLeyla Akifovna Mytareva0Volgograd State UniversityIn a socially-oriented country the development standard is determined by the living standards of population. The article is devoted to a comprehensive presentation of tax mechanism influencing the quality of Russians’ life, based on the interdependence of tax revenue and spending. The article comprehensively presented and explained variable combination of tax techniques and tools, influencing the financial component of the living standard of the population (individuals not engaged in entrepreneurial activities), including: the type and level of tax required and elective elements of the tax, tax residency, tax audits and combating tax evasion. The author presents the elements of tax mechanism of influence on the financial component of the living standards of Russians. As the main indicator for evaluating the impact of the tax mechanism on the living standards, the author proposed the indicator of tax burden, calculated both as the total size and as a structure: the objects of taxation (income, property and indirect taxation) and tax levels (Federal, regional and local). The author points to a slight increase in tax burden of the Russians since 2006 and 2015, against a significant growth of the amount of tax paid by them and the amount of cash income; predominance of income and Federal taxes in the structure of tax burden; a slight change in the structure of the tax burden on taxable items and tax rates.http://ges.jvolsu.com/index.php/en/component/attachments/download/1104standard of livingincomeexpenses of populationtax mechanismtax burden |
| spellingShingle | Leyla Akifovna Mytareva Tax Mechanism of Influence on the Financial Component of Russians’ Living Standards Vestnik Volgogradskogo Gosudarstvennogo Universiteta. Seriâ 3, Èkonomika,Èkologiâ standard of living income expenses of population tax mechanism tax burden |
| title | Tax Mechanism of Influence on the Financial Component of Russians’ Living Standards |
| title_full | Tax Mechanism of Influence on the Financial Component of Russians’ Living Standards |
| title_fullStr | Tax Mechanism of Influence on the Financial Component of Russians’ Living Standards |
| title_full_unstemmed | Tax Mechanism of Influence on the Financial Component of Russians’ Living Standards |
| title_short | Tax Mechanism of Influence on the Financial Component of Russians’ Living Standards |
| title_sort | tax mechanism of influence on the financial component of russians living standards |
| topic | standard of living income expenses of population tax mechanism tax burden |
| url | http://ges.jvolsu.com/index.php/en/component/attachments/download/1104 |
| work_keys_str_mv | AT leylaakifovnamytareva taxmechanismofinfluenceonthefinancialcomponentofrussianslivingstandards |