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Finance and Credit
 

Historical aspects of developing the income taxation methodology abroad and in Russia

Vol. 21, Iss. 28, JULY 2015

PDF  Article PDF Version

Received: 4 March 2015

Accepted: 4 March 2015

Available online: 26 August 2015

Subject Heading: CHAPTER OF HISTORY

JEL Classification: 

Pages: 54-66

Edronova V.N. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation
v.n.edronova@mail.ru

Telegus A.V. Volga Institute of Professional Development of Federal Tax Service of Russia, Nizhny Novgorod, Russian Federation
a.v.telegus@mail.ru

Subject Individual income tax is an important source of budget revenues at different levels both in foreign countries and in Russia. It represents the intermingled interests of the public and the State, and any changes in the income taxation require careful consideration of the previously accumulated experience. At present, Russian legislators are actively discussing further reorganization of the tax, opportunities and methods of progressive taxation. It is therefore very important to address the historical aspects of the evolution of the income taxation methodology in Russia and abroad.
     Objectives The objective is to review the evolution of income taxation mechanisms since their inception.
     Methods We applied the general scientific historical and logical method, and analysis of the history of income tax in its diversity and evolutionary development.
     Results We highlighted the role of scientific methodology of income taxation that meets the needs of the State, but does not increase the tax burden on the population; studied and generalized the historical experience of income tax development in England, France, USA, Prussia; analyzed the Russian legislation on income taxation at the beginning of the 20th century. The study proves that the Russian practice is based on best international practices and trends in the national income tax.
     Conclusions To achieve the continuity of economic science and competent practical implementation of the theoretical postulates, it is important to consider the historical experience when developing new taxation mechanisms.

Keywords: tax, personal income, taxation methodology, tax deduction, progressive tax

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