Nasyrov I.N.Branch of Kazan Federal University in Naberezhnye Chelny, Naberezhnye Chelny, Republic of Tatarstan, Russian Federation ecoseti@yandex.ru
Shtyrlyaeva E.V.Branch of Kazan Federal University in Naberezhnye Chelny, Naberezhnye Chelny, Republic of Tatarstan, Russian Federation e.styrlyaeva@yandex.ru
Importance The problem of double taxation of income in the form of dividends is rather relevant since the total tax burden on owners' income reaches a significant level. As a result, the owners lose up to one third of their income. As a result, taxes serve as a disincentive measure for business development. Objectives The research aims to resolve the issues of double taxation of dividends, and to determine an optimal tax level. Methods We undertook a study using the Laffer curve concept, which was a tool for our analysis of the works of many Russian and foreign scientists. We interrogated 228 young economists to find out if they are ready to organize their own business under certain rates of aggregate income tax and dividend tax. The scientific novelty of the research lies in the possibility to establish an optimal level of taxation of dividends through implementing the one-off taxation principle. The laws of the Russian Federation, research papers and conference proceedings served as a theoretical, methodological and information basis. Results We have presented the results of theoretical and practical testing of solutions by interviewing young economists. We used statistical methods to process the respondents' views. The results of the study include clear, quite reasoned and substantiated conclusions. Conclusions and Relevance We propose to keep the current corporate tax rate at the level of 20% and abolish the dividend tax as a further step of taxation optimization.
Keywords: profit, dividends, tax, rate, owner
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