Telegus A.V.Volga Institute of Professional Development of Federal Tax Service of Russia, Nizhny Novgorod, Russian Federation a.v.telegus@mail.ru
Subject At present, one of major taxes paid by the public is a personal income tax. There is a lot of discussion, including at the legislative level, on the modification of basic elements of this tax, i.e. the taxpayer, taxable item, tax base, tax rate, tax credits. As these components relate to practically every citizen, the reforming area requires a balanced approach based on the historical experience study. Objectives The goal of the study is to examine the evolution of income taxation elements in the Soviet era, as it is the most interesting and intense period in the history of Russian income taxation. During this period, the methodological approaches to the modern system of income taxation were built. Methods We employed a general scientific-historical-logical method that implies the study of history of income taxation in its diversity and evolutionary development. Results We reviewed the regulatory framework for income taxation and its relations with regulations of the pre-revolutionary period, the reform of basic elements of income tax, and the fiscal and regulatory role of income tax during the Soviet period. The findings show that the initial formation of the income taxation system was based on class-specific principles. Later, they determined a differentiated approach to taxation of citizens depending on the level and type of income they earn, to equalize the income of all members of the society. Conclusions The Soviet legislation on income taxation has a great theoretical and practical value as many of its provisions are rather relevant even nowadays.
Keywords: personal income tax, taxable item, tax base, tax rates, tax credit
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