Home  Journals  National Interests: Priorities and Security  15(72) - 2010 July

Maintenance of economic safety within the limits of reforming of the income taxation: comparative experience of Russia and foreign countries

Available online: 19 July 2010

Subject Heading: THREATS AND SECURITY

JEL Classification: 

Tax mechanisms are the important part of economic safety of the country. Experience of the income taxation in the developed countries is investigated in the article. The role of the given tax in incomes of the consolidated budget of the Russian Federation is advanced and the structure of various types of income of physical persons is analysed. The conclusion is drawn on a close connection between the real tax rate and tax revenues on the basis of the correlation-regressive analysis. The expediency of return to progressive tax rates with increase of the sizes of deductions and fiscal incentives for less protected levels of population is reasonable.

Keywords: economic safety, the profitable tax, tax revenues, graduated taxation, opinion of experts, the real rate, statistical modeling, the developed countries, tax deductions, wages

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ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

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