Home  Journals  Finance and Credit  7(535) - 2013 February

Impact of labor taxation on human capital

Available online: 21 February 2013

Subject Heading: Taxes and taxation

JEL Classification: 

In the article The critical analysis of tax pressure upon work in Russia in aspect of the taxation of the labor income of the worker and expenses of the employer on compensation is presented. Existence of excessively high and unfairly differentiated load of work which reduces consumption of workers with the low income is specified and interferes with investments into the human capital of the workers having the average income. Measures for decrease in tax pressure upon work on the basis of redistribution of tax obligations between groups of the population with the various incomes are offered.

Keywords: tax loading, direct taxes, indirect taxes, social taxes (contributions), human capital

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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