National Interests: Priorities and Security
 

Abstracting and Indexing

РИНЦ
Referativny Zhurnal VINITI RAS
Worldcat
LCCN Permalink
Google Scholar

Online available

EBSCOhost
Eastview
Elibrary
Biblioclub

Archiving

Cyberleninka (12 month OA embargo)

Analyzing the tax system as a factor of social policy of the State

Vol. 16, Iss. 3, MARCH 2020

Received: 24 October 2019

Received in revised form: 18 November 2019

Accepted: 16 December 2019

Available online: 16 March 2020

Subject Heading: ECONOMIC POLICY OF THE STATE

JEL Classification: E24, Е62, H21, Н24, Н31

Pages: 467–477

https://doi.org/10.24891/ni.16.3.467

Sheina A.Yu. Financial University under Government of Russian Federation (Ufa Branch), Ufa, Republic of Bashkortostan, Russian Federation
ms.sheina90@mail.ru

ORCID id: not available

Bakirova R.R. Financial University under Government of Russian Federation (Ufa Branch), Ufa, Republic of Bashkortostan, Russian Federation
stat69@mail.ru

ORCID id: not available

Masich S.M. Bashkir Cooperative Institute, Branch of Russian University of Cooperation, Ufa, Republic of Bashkortostan, Russian Federation
m.m.svetlana@mail.ru

ORCID id: not available

Subject We analyze the effect of the tax system on the social policy of the State.
Objectives The study aims to assess the tax system as a factor of government’s social policy.
Methods We employ methods of systems analysis, including qualitative, quantitative, factor analysis, generalization methods, comparison, as well as economic and statistical methods. Statistical reporting of the Federal Tax Service of Russian Federation, the Ministry of Finance of the Republic of Bashkortostan, and laws and regulations served as empirical and information basis of the study.
Results We considered the classification of tax instruments for implementing the social policy of the tax system, and indicators of social policy efficiency; identified areas for stirring up the social function of taxes. They include the use of personal income tax as a tool of State social policy through the separation of taxpayer income to apply progressive tax rates based on the analysis of statistical data on taxpayers’ size and per capita income behavior. The paper defines the main factors of changes in the modern social policy of the Russian Federation.
Conclusions At the present stage of tax system development, the paper highlights the increased level of social awareness. It is manifested in increased social control over effective functioning of State institutions. This control focuses on the quality of public services, cost effectiveness, and improved living standards.

Keywords: social policy, tax system, State

References:

  1. Bakirova R.R., Faizullina R.M. [Estimation of efficiency of using tax instruments in the implementation of social tasks of the tax system]. Mezhdunarodnyi zhurnal gumanitarnykh i estestvennykh nauk = International Journal of Humanities and Natural Sciences, 2019, no. 1-2, pp. 110–113. URL: Link (In Russ.)
  2. Bodrova T.V., Morozova N.B., Martynova M.A. et al. [Improving the efficiency of tax controls to identify economic crimes in the field of taxation]. Fundamental'nye i prikladnye issledovaniya kooperativnogo sektora ekonomiki = Fundamental and Applied Researches of the Cooperative Sector of the Economy, 2018, no. 5, pp. 90–95. URL: Link (In Russ.)
  3. Brusentsova L.S., Sheina A.Yu., Udintsev M.O. [The principle of openness in the social responsibility of tax authorities]. Ekonomika i predprinimatel'stvo = Journal of Economy and Entrepreneurship, 2018, no. 1, pp. 654–656. (In Russ.)
  4. Buryak A.S., Ivanova E.V. [By what means do tax revenues grow?]. Nalogovaya politika i praktika = Tax Policy and Practice, 2018, no. 8, pp. 63–65. (In Russ.)
  5. Zubareva E.V., Saltykova A.D. [Organization of tax inspection of economic entities and evaluation of its effectiveness]. Fundamental'nye i prikladnye issledovaniya kooperativnogo sektora ekonomiki = Fundamental and Applied Researches of the Cooperative Sector of the Economy, 2018, no. 6, pp. 184–191. URL: Link (In Russ.)
  6. Karavaeva I.V. [The balance between social protection and social pressure on the population in the 2013–2015 Federal Budget]. Federalizm = Federalism, 2013, no. 1, pp. 131–148. (In Russ.)
  7. Karpukhin D. [Progressive income taxation as a tool to reduce social inequality]. Vestnik Instituta ekonomiki RAN = Bulletin of Institute of Economics of the Russian Academy of Sciences, 2010, no. 3, pp. 52–69. (In Russ.)
  8. Belozerova S. [Social policy in innovative economy]. Vestnik Instituta ekonomiki RAN = Bulletin of Institute of Economics of the Russian Academy of Sciences, 2008, no. 3, pp. 1–19. URL: Link (In Russ.)
  9. Rastegaeva F.S., Shashkova T.N. [Consolidated taxation: An economic-legal support]. Putevoditel' predprinimatelya = Entrepreneur's Guide, 2017, no. 35, pp. 242–250. URL: Link (In Russ.)
  10. Rastegaeva F.S., Shashkova T.N., Shalina O.I., Tokareva G.F. [Change in the role of budgetary and fiscal policy in the global economic recession]. Rossiiskoe predprinimatel'stvo = Russian Journal of Entrepreneurship, 2017, vol. 18, no. 6, pp. 1049–1058. URL: Link (In Russ.)
  11. Sheina A.Yu., Brusentsova L.S., Udintsev M.O. [Model of interaction of the largest taxpayers based on the concept of social responsibility of business]. Finansovaya ekonomika = Financial Economy, 2019, no. 2, pp. 112–117. (In Russ.)

View all articles of issue

 

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

Journal current issue

Vol. 16, Iss. 3
March 2020

Archive